{"id":3603,"date":"2019-01-07T13:07:45","date_gmt":"2019-01-07T13:07:45","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rahul-g-patel-v-dcit-2018-173-itd-1-ahd-trib\/"},"modified":"2019-04-21T17:06:46","modified_gmt":"2019-04-21T17:06:46","slug":"rahul-g-patel-v-dcit-2018-173-itd-1-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rahul-g-patel-v-dcit-2018-173-itd-1-ahd-trib\/","title":{"rendered":"Rahul G. Patel.  v. DCIT  (2018) 173 ITD 1\/ 171 DTR 1 \/ 195 TTJ 1027 \/ 67 ITR 280(Ahd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, an agreement to sell was executed by assessee on 8-2-2010 and Sale deed was executed and registered on 5-6-2012 .In view of proviso to S.50C capital gain was to be computed on basis of stamp duty valuation rate prevailing on date of agreement to sell-Matter was to be remanded to Assessing officer to determine sale value of property on basis of circle rate applicable on property on 8-2-2010, and thereafter compute long-term capital gain assessable in assessment year 2013-14 . ( AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 50C : Capital gains &#8211; Full value of consideration-Stamp valuation -An agreement to sell was executed by assessee on 8-2-2010 and Sale deed was executed and registered on 5-6-2012 &#8211; In view of proviso to S.50C capital gain was to be computed on basis of stamp duty valuation rate prevailing on date of agreement to sell -Matter was to be remanded to Assessing officer to determine sale value of property on basis of circle rate applicable on property on 8-2-2010, and thereafter compute long-term capital gain assessable in assessment year 2013-14 . [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-3603","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-W7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3603","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=3603"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3603\/revisions"}],"predecessor-version":[{"id":5079,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3603\/revisions\/5079"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3603"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3603"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}