{"id":15147,"date":"2021-02-02T12:27:27","date_gmt":"2021-02-02T12:27:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/anandkumar-v-acit-2021-the-chambers-journal-january-p-113-mad-hc\/"},"modified":"2021-02-02T12:27:27","modified_gmt":"2021-02-02T12:27:27","slug":"anandkumar-v-acit-2021-the-chambers-journal-january-p-113-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anandkumar-v-acit-2021-the-chambers-journal-january-p-113-mad-hc\/","title":{"rendered":"AnandKumar v .ACIT ( 2021) The Chamber\u2019s Journal \u2013 January -P 113 ( Mad ) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that the presumptive taxation is not applicable to\u00a0 interest and remuneration received by a partner from a partnership firm .\u00a0 ( TCA No. 388 of 2019 dt 23 -12- 2020) (AY. 2012 -13)<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 44AD :Presumptive  taxation- Presumptive taxation is not applicable to interest and remuneration received by a partnership firm [ S.28(v), 40(b) ] <\/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-15147","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Wj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15147","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=15147"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15147\/revisions"}],"predecessor-version":[{"id":15148,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15147\/revisions\/15148"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15147"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15147"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}