{"id":15559,"date":"2021-03-11T14:46:29","date_gmt":"2021-03-11T09:16:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/m-vishwanathan-v-ccit-2020-116-taxmann-com-894-274-taxman-411-ker-hc\/"},"modified":"2021-07-04T20:02:09","modified_gmt":"2021-07-04T14:32:09","slug":"m-vishwanathan-v-ccit-2020-116-taxmann-com-894-274-taxman-411-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/m-vishwanathan-v-ccit-2020-116-taxmann-com-894-274-taxman-411-ker-hc\/","title":{"rendered":"M. Vishwanathan v. CCIT (2020) 116 taxmann.com 894 \/ 274 Taxman 411 (Ker.)(HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that compensation received from Corporation of Kochi for acquisition of non -Agricultural land is held to be not taxable.\u00a0 Referred circular No. 36\/2016 dt. 25-10-2016 ( 2016 ) 388 ITR 38 ( St) .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax-Compensation-Acquisition of non- Agricultural land-Corporation of Kochi-Compensation received is held to be not taxable. [Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, S. 96, Land Acquisition Act, 1894]<\/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-15559","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-42X","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15559","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=15559"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15559\/revisions"}],"predecessor-version":[{"id":19953,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15559\/revisions\/19953"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}