{"id":63606,"date":"2026-08-03T23:07:59","date_gmt":"2026-08-03T17:37:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nalanda-builders-p-ltd-v-dy-cit-2025-122-itr-346-kol-trib\/"},"modified":"2026-08-03T23:07:59","modified_gmt":"2026-08-03T17:37:59","slug":"nalanda-builders-p-ltd-v-dy-cit-2025-122-itr-346-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nalanda-builders-p-ltd-v-dy-cit-2025-122-itr-346-kol-trib\/","title":{"rendered":"Nalanda Builders (P.) Ltd. v. Dy. CIT (2025) 122 ITR 346 (Kol.)(Trib.)"},"content":{"rendered":"<p>The Assessing Officer made an addition under section 56(2)(x) on the difference between the sale consideration of two flats and the stamp duty value. The Tribunal held that the variation between the declared consideration and the value adopted under section 50C was within the statutory tolerance limit of 10 per cent. Consequently, section 56(2)(x) had no application and the addition was deleted. (AY. 2013-14).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 56: Income from other sources-Capital gains-Income from other sources-Sale of immovable property-Difference between sale consideration and stamp duty value less than ten per cent.-No addition.[S.50C, 56(2)(x)]<\/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-63606","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gxU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63606","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=63606"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63606\/revisions"}],"predecessor-version":[{"id":63607,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63606\/revisions\/63607"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}