{"id":13565,"date":"2020-11-01T14:54:08","date_gmt":"2020-11-01T14:54:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/wilhelmsen-ship-management-india-pvt-ltd-v-dy-cit-2020-81-itr-14-sn-mum-trib\/"},"modified":"2020-11-01T14:54:08","modified_gmt":"2020-11-01T14:54:08","slug":"wilhelmsen-ship-management-india-pvt-ltd-v-dy-cit-2020-81-itr-14-sn-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/wilhelmsen-ship-management-india-pvt-ltd-v-dy-cit-2020-81-itr-14-sn-mum-trib\/","title":{"rendered":"Wilhelmsen Ship Management India Pvt. Ltd. v .Dy. CIT (2020) 81 ITR 14 (SN) ( Mum) (Trib)"},"content":{"rendered":"<p>The Tribunal held that t he rental income offered by the assessee in the sum of Rs. 57,500 was only in respect of 100 square feet of premises let out for five months. Hence, the corresponding deduction at 30 per cent. towards repairs under the head \u201cIncome from house property\u201d was also given only for a period of five months. The assessee was entitled to proportionate deduction for the remaining period of seven months of these repairs and maintenance in respect of 100 square feet of property. <em>(<\/em> AY.2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 38 : Building &#8211; Partly used for business -Business income \u2014 Income from house property \u2014  Entitled to proportionate deduction for remaining period of  seven months of  repairs and maintenance  [ S. 22, 38(2)] <\/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":[21],"tags":[],"class_list":["post-13565","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3wN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13565","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=13565"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13565\/revisions"}],"predecessor-version":[{"id":13566,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13565\/revisions\/13566"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13565"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13565"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}