{"id":15929,"date":"2021-03-24T12:23:49","date_gmt":"2021-03-24T06:53:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-motisons-buildtech-p-ltd-2020-182-itd-72-jaipurtrib\/"},"modified":"2021-06-27T18:28:54","modified_gmt":"2021-06-27T12:58:54","slug":"dcit-v-motisons-buildtech-p-ltd-2020-182-itd-72-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-motisons-buildtech-p-ltd-2020-182-itd-72-jaipurtrib\/","title":{"rendered":"DCIT v. Motisons Buildtech (P.) Ltd. (2020) 182 ITD 72\/ 205 TTJ 484 (Jaipur)(Trib.) DCIT v. Motisons Entertainment ( P) Ltd  (2020)  182 ITD  72\/ 205 TTJ 484  (Jaipur)   (Trib.) DCIT v. Mitisons Global ( P) Ltd Ltd   (2020)  182 ITD  72\/ 205 TTJ 484  (Jaipur)   (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that\u00a0 gain arising from sale of agricultural Land was agricultural income hence cannot be added to book profit. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Profit on sale of Agricultural land-Cannot be added to book profit. [S. 2(IA)] <\/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-15929","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-48V","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15929","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=15929"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15929\/revisions"}],"predecessor-version":[{"id":19712,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15929\/revisions\/19712"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15929"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15929"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15929"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}