{"id":19812,"date":"2021-07-02T08:05:06","date_gmt":"2021-07-02T02:35:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-tidel-park-ltd-2020-430-itr-214-317-ctr-440-195-dtr-191-mad-hc\/"},"modified":"2021-07-02T08:05:06","modified_gmt":"2021-07-02T02:35:06","slug":"cit-v-tidel-park-ltd-2020-430-itr-214-317-ctr-440-195-dtr-191-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-tidel-park-ltd-2020-430-itr-214-317-ctr-440-195-dtr-191-mad-hc\/","title":{"rendered":"CIT v. Tidel Park Ltd. (2020) 430 ITR 214 \/ 317 CTR 440 \/ 195 DTR 191 (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that lease rent income received by assessee from letting out of built-up space of industrial\u00a0park\u00a0was assessable under head &#8216;income from business&#8217; and such income was eligible for deduction under section 80IA.\u00a0 \u00a0(AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA :Industrial undertakings \u2013   Lease rent income of industrial park is assessable as business income and eligible for deduction [ S. 22, 28 (i) ]   <\/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-19812","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-59y","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19812","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=19812"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19812\/revisions"}],"predecessor-version":[{"id":19813,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19812\/revisions\/19813"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}