{"id":4021,"date":"2019-02-22T12:09:05","date_gmt":"2019-02-22T12:09:05","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-nimish-kalyanbhai-vasa-2019-174-itd-562-ahd-trib\/"},"modified":"2019-09-02T06:49:42","modified_gmt":"2019-09-02T06:49:42","slug":"dcit-v-nimish-kalyanbhai-vasa-2019-174-itd-562-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-nimish-kalyanbhai-vasa-2019-174-itd-562-ahd-trib\/","title":{"rendered":"DCIT  v.  Nimish Kalyanbhai Vasa (2019) 174 ITD 562 \/ 199 TTJ 989\/ 178 DTR 401 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that; since Jantri value\/circle rate of land was not higher than sale price agreed by assessee with purchaser, deeming provisions of could not be invoked. (AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 50C : Capital gains-Full value of consideration-Stamp valuation &#8211; Jantri value\/circle rate of land was not higher than sale price agreed by assessee with purchaser, deeming provisions of could not be invoked. [S. 45, 48]<\/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-4021","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-12R","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4021","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=4021"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4021\/revisions"}],"predecessor-version":[{"id":6904,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4021\/revisions\/6904"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4021"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4021"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}