{"id":46050,"date":"2024-09-08T18:31:08","date_gmt":"2024-09-08T13:01:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-devi-iron-power-p-ltd-2023-224-ttj-59-raipurtrib\/"},"modified":"2024-09-08T18:31:08","modified_gmt":"2024-09-08T13:01:08","slug":"dy-cit-v-devi-iron-power-p-ltd-2023-224-ttj-59-raipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-devi-iron-power-p-ltd-2023-224-ttj-59-raipurtrib\/","title":{"rendered":"Dy.CIT v. Devi Iron &#038; Power (P) Ltd (2023) 224 TTJ 59 (Raipur)(Trib)"},"content":{"rendered":"<p>Held that the assessee issued equity shares of face value of Rs.10 at Rs.50 per share while the fair market value of the shares as per R.11 UA(a) was 50.39 per share. Addition made the Assessing Officer is deleted. (AY. 2011-12, to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 56 : Income from other sources-Shares at premium-FMV-Addition is deleted. [ S. 56(2)(viib), R.11UA] <\/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-46050","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bYK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46050","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=46050"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46050\/revisions"}],"predecessor-version":[{"id":46051,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46050\/revisions\/46051"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46050"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46050"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}