{"id":54358,"date":"2025-05-19T06:06:13","date_gmt":"2025-05-19T00:36:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tamojit-das-v-ito-2024-bcaj-november-p-49-kol-trib\/"},"modified":"2025-05-19T06:06:13","modified_gmt":"2025-05-19T00:36:13","slug":"tamojit-das-v-ito-2024-bcaj-november-p-49-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tamojit-das-v-ito-2024-bcaj-november-p-49-kol-trib\/","title":{"rendered":"Tamojit Das v. ITO ( 2024) BCAJ \u2013 November -P. 49 (Kol)( Trib)"},"content":{"rendered":"<p>Held that allotment letter issued by developer constitute an agreement for the purpose of proviso to section 56(2)(vii)( b) of the Act . The AO has committed an error by ignoring the allotment letter . The assessee has made payment from june 2010 through account payee cheque . This has to be construed as an agreement . Addition is deleted .\u00a0 ( AY. 2015 -16)( ITA No. 1200\/ Kol\/ 2024 dt . 3-10 2024 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 56 : Income from other sources -Allotment letter issued by developer constitute an agreement for the purpose of proviso to section 56(2)(vii)( b) \u2013 Addition is deleted.  [ S. 56(2)(vii)(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-54358","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e8K","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54358","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=54358"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54358\/revisions"}],"predecessor-version":[{"id":54359,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54358\/revisions\/54359"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}