{"id":61925,"date":"2026-07-07T11:32:22","date_gmt":"2026-07-07T06:02:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcitv-tapadiya-construction-ltd-2025-236-ttj-216-punetrib\/"},"modified":"2026-07-07T11:32:22","modified_gmt":"2026-07-07T06:02:22","slug":"dcitv-tapadiya-construction-ltd-2025-236-ttj-216-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcitv-tapadiya-construction-ltd-2025-236-ttj-216-punetrib\/","title":{"rendered":"DCITv. Tapadiya Construction Ltd. (2025) 236 TTJ 216 (Pune)(Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Held that the Assessee-builder received total consideration on sale of row houses through a banking channel and received a certain amount in cash over and above the agreed consideration for the additional amenities provided as per the specific choices of some customers; the same cannot be said to be consideration for transfer of immovable property, and thus there is no violation of s. 269SS. Levy of penalty was deleted.(AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.271D: Penalty]-Takes or accepts any loan or deposit]-Immovable property-Amount received for providing additional amenities in the houses sold by the builder-Definition of consideration for transfer of immovable property referred to in s. 194-IA cannot be applied to consideration received for additional amenities]-Penalty was deleted. [S. 132(4), 194IA, 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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61925","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g6N","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61925","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=61925"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61925\/revisions"}],"predecessor-version":[{"id":61926,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61925\/revisions\/61926"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61925"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61925"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}