{"id":49807,"date":"2025-01-12T17:38:55","date_gmt":"2025-01-12T12:08:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pooja-dipen-joshi-v-ito-2024-207-itd-34-232-ttj-34-ahd-trib\/"},"modified":"2025-01-12T17:38:55","modified_gmt":"2025-01-12T12:08:55","slug":"pooja-dipen-joshi-v-ito-2024-207-itd-34-232-ttj-34-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pooja-dipen-joshi-v-ito-2024-207-itd-34-232-ttj-34-ahd-trib\/","title":{"rendered":"Pooja Dipen Joshi. v. ITO (2024) 207 ITD 34\/ 232 TTJ 34 (Ahd) (Trib.)"},"content":{"rendered":"<p>Held that the\u00a0 amendment to section 56(2)(vii)(b) by Finance Act, 2013 is not clarificatory in nature and it is effective from 1-4-2014 and applicable to assessment year 2014-15 and subsequent years. Addition is deleted. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 56 : Income from other sources-Stamp duty-Actual sale consideration-Amendment to section 56(2)(vii)(b) made by Finance Act, 2013 with effect from 1-4-2014-Not clarificatory in nature and would be applicable only with effect from 1-4-2014 and not for assessment year 2012-13.[S. 50C,  56(2)(vii(b), 69, 147] <\/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-49807","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cXl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49807","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=49807"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49807\/revisions"}],"predecessor-version":[{"id":49808,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49807\/revisions\/49808"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49807"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49807"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49807"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}