{"id":15351,"date":"2021-03-02T11:38:23","date_gmt":"2021-03-02T06:08:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lulu-tech-park-pvt-ltd-v-pcit-2020-428-itr-514-mad-hc\/"},"modified":"2021-03-02T11:38:23","modified_gmt":"2021-03-02T06:08:23","slug":"lulu-tech-park-pvt-ltd-v-pcit-2020-428-itr-514-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lulu-tech-park-pvt-ltd-v-pcit-2020-428-itr-514-mad-hc\/","title":{"rendered":"Lulu Tech Park Pvt. Ltd. v. PCIT (2020) 428 ITR 514 (Mad.)(HC)"},"content":{"rendered":"<p>Allowing the appeal the Court held that the Tribunal was not right in holding that the assessee\u2019s income from the technology park owned, developed and maintained by it was assessable under the head Income from house property and not under the head \u201cIncome from business. Court also held that remand by the tribunal is held to be not proper. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 28(i) : Business income-Income from house property-Rental income from Technology Park owned, developed and maintained by assessee-Taxable as business income-Remand by Appellate Tribunal is held to be not proper.  [S. 22,80IAB, 254(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":[21],"tags":[],"class_list":["post-15351","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3ZB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15351","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=15351"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15351\/revisions"}],"predecessor-version":[{"id":15352,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15351\/revisions\/15352"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15351"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15351"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}