{"id":52512,"date":"2025-04-05T10:13:03","date_gmt":"2025-04-05T04:43:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lalita-trehan-v-dy-citit-2024-116-itr-1sndelhitrib\/"},"modified":"2025-04-05T10:13:03","modified_gmt":"2025-04-05T04:43:03","slug":"lalita-trehan-v-dy-citit-2024-116-itr-1sndelhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lalita-trehan-v-dy-citit-2024-116-itr-1sndelhitrib\/","title":{"rendered":"Lalita Trehan v. Dy.CIT(IT) (2024) 116 ITR 1(SN)(Delhi)(Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Held that fair market value\u00a0 as on 1-4-2001 is to be determined on the basis\u00a0 of valuation on the basis of approved Government Valuer.The Assessing Officer is directed to adopt fair market value of property on the basis of as determined by Registered valuer. (AY. 2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 55 : Capital gains-Cost of improvement-Cost of acquisition-Sale of property-Non-Resident-Fair market value  as on 1-4-2001-Valuation on the basis of approved Government Valuer-Assessing Officer is directed to adopt fair market value of property on the basis of as determined by Registered valuer. [S. 48, 144C(7)(a), 144C(7)(b)] <\/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-52512","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dEY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52512","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=52512"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52512\/revisions"}],"predecessor-version":[{"id":52513,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52512\/revisions\/52513"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}