{"id":60898,"date":"2026-06-18T12:38:00","date_gmt":"2026-06-18T07:08:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-tirupati-niryat-p-ltd-2025-213-itd-513-kol-trib\/"},"modified":"2026-06-18T12:38:00","modified_gmt":"2026-06-18T07:08:00","slug":"dcit-v-tirupati-niryat-p-ltd-2025-213-itd-513-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-tirupati-niryat-p-ltd-2025-213-itd-513-kol-trib\/","title":{"rendered":"DCIT v. Tirupati Niryat (P.) Ltd. (2025) 213 ITD 513 (Kol) (Trib.)"},"content":{"rendered":"<p>Held that if the difference between the value determined by DVO and consideration declared by assessee was less than 5 per cent of sale consideration declared by assessee, assessee would be entitled to the safe harbour rule of 5 per cent as per third proviso to section 50C.\u00a0 (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 50C: Capital gains-Full value of consideration-Stamp valuation-Third proviso-Difference between value determined by DVO and consideration declared by assessee was less than 5 per cent of sale consideration-Would be entitled to the safe harbour rule of 5 per cent as per third proviso to section 50C.[S. 45] <\/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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60898","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fQe","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60898","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=60898"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60898\/revisions"}],"predecessor-version":[{"id":60899,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60898\/revisions\/60899"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60898"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}