{"id":43252,"date":"2024-06-07T19:49:55","date_gmt":"2024-06-07T14:19:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mhm-holding-p-ltd-v-acit-2023-199-itd-265-bang-trib\/"},"modified":"2024-06-07T19:49:55","modified_gmt":"2024-06-07T14:19:55","slug":"mhm-holding-p-ltd-v-acit-2023-199-itd-265-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mhm-holding-p-ltd-v-acit-2023-199-itd-265-bang-trib\/","title":{"rendered":"MHM Holding (P.) Ltd. v. ACIT (2023) 199 ITD 265 (Bang) (Trib.)"},"content":{"rendered":"<p>Assessee-company sold its capacitor business and component business on slump sale basis and declared capital gain under section 50B. Assessing Officer made\u00a0 various disallowances. Commissioner (Appeals) partly upheld disallowances. On appeal the Tribunal held that lower authorities had not examined evidences submitted and had not verified terms of agreement, issue of various adjustments disallowed by lower authorities required to be remitted to Assessing Officer for de novo verification of facts and decision afresh.(AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 50B : Capital gains-Slump sale-Failure to examine evidence-Matter remanded.[S. 2(42C)]<\/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-43252","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bfC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43252","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=43252"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43252\/revisions"}],"predecessor-version":[{"id":43253,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43252\/revisions\/43253"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43252"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43252"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43252"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}