{"id":3420,"date":"2018-12-27T11:58:19","date_gmt":"2018-12-27T11:58:19","guid":{"rendered":"http:\/\/itatonline.org\/digest\/anant-chetan-agarwal-v-dcit-2018-172-itd-525-luck-trib\/"},"modified":"2018-12-27T11:58:19","modified_gmt":"2018-12-27T11:58:19","slug":"anant-chetan-agarwal-v-dcit-2018-172-itd-525-luck-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anant-chetan-agarwal-v-dcit-2018-172-itd-525-luck-trib\/","title":{"rendered":"Anant Chetan Agarwal v. DCIT (2018) 172 ITD 525  (Luck.) (Trib.)"},"content":{"rendered":"<p>Tribunal held that for purpose of S. 54F,\u00a0 what is relevant is investment of net consideration. Valuation determined by\u00a0 Stamp authority is relevant for the purpose of S.50C, however the said valuation, is not a consideration which has been received by or has accrued to assessee. Accordingly when an assessee invested\u00a0 entire net consideration\u00a0 had been invested\u00a0 is entitle to exemption in respect of whole of capital gains.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54F : Capital gains-Investment in a residential house\u2013Entire net consideration had been invested-Entitle to exemption in respect of whole of capital gains-Valuation determined by stamp authority is relevant for determination u\/s.50C  however  it cannot be considered as consideration received or accrued to the assessee for the purpose of S.54F of the Act. [S. 45, 48, 50C]<\/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-3420","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Ta","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3420","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=3420"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3420\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}