{"id":3419,"date":"2018-12-27T11:57:53","date_gmt":"2018-12-27T11:57:53","guid":{"rendered":"http:\/\/itatonline.org\/digest\/kalavathy-sundaram-smt-v-ito-2018-172-itd-597-chennai-trib\/"},"modified":"2018-12-27T11:57:53","modified_gmt":"2018-12-27T11:57:53","slug":"kalavathy-sundaram-smt-v-ito-2018-172-itd-597-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kalavathy-sundaram-smt-v-ito-2018-172-itd-597-chennai-trib\/","title":{"rendered":"Kalavathy Sundaram  (Smt.)  v. ITO  (2018) 172 ITD 597 (Chennai)  (Trib.)"},"content":{"rendered":"<p>Property sold for Rs 50 lakhs. Stamp valuation was Rs 90.20 lakhs.DVO estimated at Rs 81.68 lakhs\u00a0 Tribunal held that\u00a0 \u00a0location of property, potential development in near future, availability and accessibility to infrastructure facility such as road, airport, educational institutions, etc. were not properly considered either by Approved Valuer or by Departmental Valuation Officer, while valuing property sold by assessee. Accordingly\u00a0 the\u00a0 Tribunal estimated the value at Rs. 69 lakhs. ( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 50C : Capital gains-Full value of consideration-Stamp valuation \u2013Property sold for Rs 50 lakhs\u2013Stamp valuation was Rs 90.20 lakhs-DVO estimated at Rs 81.68 lakhs-location of property, potential development in near future, availability and accessibility to infrastructure facility such as road, airport, educational institutions, etc. were not properly considered either by Approved Valuer or by Departmental Valuation Officer, while valuing property sold by assessee- Tribunal estimated the value at Rs. 69 lakhs. [S. 45]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3419","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-T9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3419","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=3419"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3419\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}