{"id":10916,"date":"2020-04-02T06:32:39","date_gmt":"2020-04-02T06:32:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-dr-itm-ltd-2020-77-itr-338-sn-chd-trib\/"},"modified":"2020-04-02T06:32:39","modified_gmt":"2020-04-02T06:32:39","slug":"acit-v-dr-itm-ltd-2020-77-itr-338-sn-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-dr-itm-ltd-2020-77-itr-338-sn-chd-trib\/","title":{"rendered":"ACIT v. Dr. ITM Ltd. (2020) 77 ITR 338 (SN) (Chd.)(Trib.)"},"content":{"rendered":"<p>Assessee letting out premises and providing ancillary services such as scanning and Digitisation. Assessee receiving composite amount and bifurcating it as income from house property and income from business. AO disallowed the deduction u\/s. 24(a) of the Act.\u00a0 CIT(A) allowed the claim\u00a0 of the assessee.\u00a0 Tribunal held that bifurcation is\u00a0 in conformity with law and on basis of comparative market rates. Rental income from property assessable as income from house property and\u00a0 income arising out of providing services assessable as\u00a0 business income.\u00a0 (AY.2013-14, 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 22 : Income from house property-Business income-Call  centre services-Rental Income from property assessable as Income from house property-Income arising out of providing services assessable as business Income. [S. 24, 28(i)]<\/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-10916","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Q4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10916","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=10916"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10916\/revisions"}],"predecessor-version":[{"id":10917,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10916\/revisions\/10917"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10916"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10916"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}