{"id":4010,"date":"2019-02-21T12:20:38","date_gmt":"2019-02-21T12:20:38","guid":{"rendered":"http:\/\/itatonline.org\/digest\/maitri-morarji-v-ito-mum-trib-ur\/"},"modified":"2019-02-21T12:20:38","modified_gmt":"2019-02-21T12:20:38","slug":"maitri-morarji-v-ito-mum-trib-ur","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/maitri-morarji-v-ito-mum-trib-ur\/","title":{"rendered":"Maitri Morarji v. ITO (Mum.) (Trib.) (UR)"},"content":{"rendered":"<p>Tribunal held that sale of\u00a0 inherited residuary right in the property, there is no transfer of land or building hence provision of S.50C is not applicable, however the\u00a0 cost of acquisition\u00a0 to be taken at nil. (ITA No. 3864\/Mum\/2016 dt. 2-12-2018) (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 50C : Capital gains-Full value of consideration-Stamp valuation- Sale of  inherited residuary right in the property-No transfer of land or building -Provision of S.50C is not applicable-Cost of acquisition  to be taken at nil.[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-4010","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-12G","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4010","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=4010"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4010\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4010"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4010"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}