{"id":36126,"date":"2023-08-28T16:48:32","date_gmt":"2023-08-28T11:18:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rajib-rathindra-saha-v-ito-it-202295-itr-216-mum-trib\/"},"modified":"2023-08-28T16:48:32","modified_gmt":"2023-08-28T11:18:32","slug":"rajib-rathindra-saha-v-ito-it-202295-itr-216-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajib-rathindra-saha-v-ito-it-202295-itr-216-mum-trib\/","title":{"rendered":"Rajib Rathindra Saha v. ITO (IT) (2022)95 ITR 216 (Mum) (Trib)"},"content":{"rendered":"<p>The Tribunal held that the agreement was executed on March 31, 2013, i.e., during the assessment year 2013-14, and the provisions of section\u00a056(2)(vii)(b)\u00a0of the Act as applicable to the assessment year 2013-14 would apply. Registration of the agreement on the subsequent date would not alter the situation. The registration of the agreement was just compliance with a legal requirement under the\u00a0Registration Act of 1908. Addition was deleted. (AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 56 : Income from other sources-Purchase of  property for consideration less than stamp duty value-Agreement executed on 31-3-2013-Addition is not valid. [S. 56(2)(vii)(b)(ii)] <\/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":[21],"tags":[],"class_list":["post-36126","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9oG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36126","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=36126"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36126\/revisions"}],"predecessor-version":[{"id":36127,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36126\/revisions\/36127"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36126"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36126"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36126"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}