{"id":16900,"date":"2021-04-16T13:58:29","date_gmt":"2021-04-16T08:28:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ramesh-bhatia-huf-v-ito-2020-185-itd-130-delhitrib\/"},"modified":"2022-06-09T11:33:16","modified_gmt":"2022-06-09T06:03:16","slug":"ramesh-bhatia-huf-v-ito-2020-185-itd-130-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ramesh-bhatia-huf-v-ito-2020-185-itd-130-delhitrib\/","title":{"rendered":"Ramesh Bhatia (HUF) v. ITO (2020) 185 ITD 130 \/( 2021) 214 TTJ 84 \/ 206 DTR 217 (Delhi)(Trib.)"},"content":{"rendered":"<p>Assessee claimed deduction under section 80ID in respect of profit derived from\u00a0 hotel. The AO disallowed the claim. Tribunal held that since assessee had commenced already established business by way of transfer of a building previously used as a hotel to a new business, assessee was not eligible for deduction. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80ID : Hotels and convention centers in specified area-Transfer of a building previously used as a Hotel-Not eligible deduction. [S. 80ID(3)] <\/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-16900","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4oA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16900","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=16900"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16900\/revisions"}],"predecessor-version":[{"id":27340,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16900\/revisions\/27340"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16900"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16900"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16900"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}