{"id":6040,"date":"2019-06-29T10:02:00","date_gmt":"2019-06-29T10:02:00","guid":{"rendered":"http:\/\/itatonline.org\/digest\/babulal-s-solanki-v-ito-2019-176-itd-642-ahd-trib\/"},"modified":"2019-09-22T14:03:59","modified_gmt":"2019-09-22T14:03:59","slug":"babulal-s-solanki-v-ito-2019-176-itd-642-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/babulal-s-solanki-v-ito-2019-176-itd-642-ahd-trib\/","title":{"rendered":"Babulal S. Solanki v. ITO (2019) 176 ITD 642\/ 181 DTR 25  (Ahd.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that accepting the claim of considering sale consideration as per agreement, instead of jantri value on which stamp duty was collected as sale consideration under section 50C for computation of capital gains, which was clearly unsustainable.\u00a0 Revision is held to be justified. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue- Stamp valuation\u2013Accepting the claim as  per agreement\u2013 Provision of S.50C is applicable-Revision is held to be valid. [S. 45, 50C]<\/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":[1],"tags":[],"class_list":["post-6040","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1zq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6040","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=6040"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6040\/revisions"}],"predecessor-version":[{"id":7324,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6040\/revisions\/7324"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6040"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6040"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}