{"id":56212,"date":"2025-08-22T10:56:33","date_gmt":"2025-08-22T05:26:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ramesh-munaiah-chintakunta-v-dcit-2025-212-itd-117-hyd-trib-2\/"},"modified":"2025-08-22T10:56:33","modified_gmt":"2025-08-22T05:26:33","slug":"ramesh-munaiah-chintakunta-v-dcit-2025-212-itd-117-hyd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ramesh-munaiah-chintakunta-v-dcit-2025-212-itd-117-hyd-trib-2\/","title":{"rendered":"Ramesh Munaiah Chintakunta. v. DCIT (2025) 212 ITD 117 (Hyd) (Trib.)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Tribunal held that while\u00a0 determination of fair market value should have been referred to DVO to be decided after hearing assessee and considering material put forth by him. Matter is\u00a0 to be restored to Assessing Officer to refer determination of fair market value of asset to DVO to be decided after affording an opportunity to assessee.](AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p> S. 50C : Capital gains-Full value of consideration-Stamp valuation-The AO adopted SRO rate as sale consideration-Not referred  to DVO-Matter remanded to Assessing Office to refer determination of FMV of asset to DVO. [S. 45, 48] <\/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-56212","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eCE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56212","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=56212"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56212\/revisions"}],"predecessor-version":[{"id":56213,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56212\/revisions\/56213"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56212"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56212"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56212"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}