{"id":46044,"date":"2024-09-08T18:29:18","date_gmt":"2024-09-08T12:59:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sulochana-saijani-moodi-v-ito-2023-225-ttj-861-152-taxmann-com-56-mumtrib\/"},"modified":"2024-09-08T18:29:18","modified_gmt":"2024-09-08T12:59:18","slug":"sulochana-saijani-moodi-v-ito-2023-225-ttj-861-152-taxmann-com-56-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sulochana-saijani-moodi-v-ito-2023-225-ttj-861-152-taxmann-com-56-mumtrib\/","title":{"rendered":"Sulochana Saijani Moodi v.ITO (2023) 225 TTJ 861\/ 152 taxmann.com 56 (Mum)(Trib)"},"content":{"rendered":"<p>Held that valuation as on the date of allotment of the transaction value recorded in the registration document has to be considered. Matter remanded. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 56 : Income from other sources-Stamp duty valuation-Date of agreement-Valuation as on the date of allotment of the transaction value recorded in the registration document has to be considered-Matter remanded. [S.56(2)(x)]<\/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-46044","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bYE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46044","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=46044"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46044\/revisions"}],"predecessor-version":[{"id":46045,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46044\/revisions\/46045"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}