{"id":20905,"date":"2021-08-05T18:19:07","date_gmt":"2021-08-05T12:49:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-dlf-assets-p-ltd-2021-187-itd-857-delhitrib\/"},"modified":"2021-08-05T18:19:07","modified_gmt":"2021-08-05T12:49:07","slug":"dcit-v-dlf-assets-p-ltd-2021-187-itd-857-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-dlf-assets-p-ltd-2021-187-itd-857-delhitrib\/","title":{"rendered":"DCIT v. DLF Assets (P.) Ltd. (2021) 187 ITD 857 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that lease rental income, on lease of house property is within contemplation of profits derived by a developer of a SEZ from &#8216;business&#8217; of developing it and, thus, eligible for deduction. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IAB : Undertaking-Development of Special Economic Zone-Lease rental-business&#8217; of developing-Eligible for deduction. <\/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-20905","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5rb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20905","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=20905"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20905\/revisions"}],"predecessor-version":[{"id":20906,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20905\/revisions\/20906"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20905"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20905"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20905"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}