{"id":54321,"date":"2025-05-17T11:57:58","date_gmt":"2025-05-17T06:27:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/renu-bala-v-addl-cit2024-chambers-journal-august-p-173-delhitrib\/"},"modified":"2025-05-17T11:57:58","modified_gmt":"2025-05-17T06:27:58","slug":"renu-bala-v-addl-cit2024-chambers-journal-august-p-173-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/renu-bala-v-addl-cit2024-chambers-journal-august-p-173-delhitrib\/","title":{"rendered":"Renu Bala v. Addl.CIT(2024) Chamber\u2019s Journal-August-P. 173 (Delhi)(Trib)"},"content":{"rendered":"<p>Held that cash was received before 1-6-2015 in relation to the sale of rights in property, the provision of section 269SS &amp; 271D is not applicable. The amendment specified\u00a0 sum explanation was introduced with effect from 1-6 2015. (AY. 2017-18)(ITA No. 2310\/ Del\/ 2023 dt.12-7 2024.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"\n<p>S.271D: Penalty-Takes or accepts any loan or deposit-Cash received-Sale of rights in property-Property was registered in June 2016-Amendment is prospective-Specified sum explanation introduced  with effect from 1-6.2015 [S. 269SS] <\/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-54321","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e89","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54321","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=54321"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54321\/revisions"}],"predecessor-version":[{"id":54322,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54321\/revisions\/54322"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54321"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54321"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}