{"id":978,"date":"2018-05-24T08:39:38","date_gmt":"2018-05-24T08:39:38","guid":{"rendered":"http:\/\/itatonline.org\/digest\/arjun-malhotra-v-cit-2018-403-itr-354-delhi-hc-2\/"},"modified":"2018-11-04T09:59:26","modified_gmt":"2018-11-04T09:59:26","slug":"arjun-malhotra-v-cit-2018-403-itr-354-delhi-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arjun-malhotra-v-cit-2018-403-itr-354-delhi-hc-2\/","title":{"rendered":"Arjun Malhotra  v. CIT  (2018) 403 ITR 354\/166 DTR 235\/ 255 Taxman 399\/ 304 CTR 454 (Delhi) (HC)"},"content":{"rendered":"<p>Held that the addition cannot be made in respect of\u00a0difference between market value and consideration declared. Burden is on the revenue to prove that the assessee has received more consideration than\u00a0 the actual consideration received . Addition was deleted .( AY.1998-99, 1999-2000<strong>\u00a0 <\/strong>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 48 : Capital gains \u2013 Computation -Difference between market value and consideration declared, burden is on the revenue to prove -Addition was deleted  [S. 45,52(1) ]<\/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-978","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/978","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=978"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/978\/revisions"}],"predecessor-version":[{"id":2862,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/978\/revisions\/2862"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=978"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=978"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=978"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}