{"id":20783,"date":"2021-08-05T17:32:32","date_gmt":"2021-08-05T12:02:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dodla-international-ltd-v-acit-2021-187-itd-693-chennai-trib\/"},"modified":"2021-08-05T17:32:32","modified_gmt":"2021-08-05T12:02:32","slug":"dodla-international-ltd-v-acit-2021-187-itd-693-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dodla-international-ltd-v-acit-2021-187-itd-693-chennai-trib\/","title":{"rendered":"Dodla International Ltd. v. ACIT (2021) 187 ITD 693 (Chennai) (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that license fee received by assessee engaged in business of running a hotel, for licensing a fully furnished hotel along with license to run hotel is a business receipt, which is assessable under head &#8216;income from business or profession&#8217; but not a rental income, assessable under head &#8216;income from house property. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 28(i) : Business income-Licence to run the hotel along with fully furnished hotel-Assessable as business income and not as income from house property. [S. 22] <\/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-20783","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5pd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20783","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=20783"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20783\/revisions"}],"predecessor-version":[{"id":20784,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20783\/revisions\/20784"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20783"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20783"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}