{"id":10956,"date":"2020-04-02T06:42:28","date_gmt":"2020-04-02T06:42:28","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-nadella-venkata-nageswara-rao-2020-77-itr-94-sn-vishakhatrib\/"},"modified":"2020-04-02T06:42:28","modified_gmt":"2020-04-02T06:42:28","slug":"acit-v-nadella-venkata-nageswara-rao-2020-77-itr-94-sn-vishakhatrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-nadella-venkata-nageswara-rao-2020-77-itr-94-sn-vishakhatrib\/","title":{"rendered":"ACIT v. Nadella Venkata Nageswara Rao (2020) 77 ITR 94 (SN) (Vishakha)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 once the business income was estimated, there was no reason to make a separate addition on account of interest as income from other sources unless the interest was a separate source of receipt other than from the source of business. Accordingly the addition is directed to be deleted. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 56 : Income from other sources-Estimation of business income  and also making separate addition as income form other sources \u2013 Held to be not valid. [S. 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-10956","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2QI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10956","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=10956"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10956\/revisions"}],"predecessor-version":[{"id":10957,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10956\/revisions\/10957"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10956"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10956"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}