{"id":218,"date":"2018-04-29T11:22:14","date_gmt":"2018-04-29T11:22:14","guid":{"rendered":"http:\/\/itatonline.org\/digest\/jg-exports-v-ito-2018-168-itd-21-chennai-trib\/"},"modified":"2018-04-29T11:22:14","modified_gmt":"2018-04-29T11:22:14","slug":"jg-exports-v-ito-2018-168-itd-21-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jg-exports-v-ito-2018-168-itd-21-chennai-trib\/","title":{"rendered":"JG Exports  v. ITO (2018) 168 ITD 21 (Chennai)  (Trib.)"},"content":{"rendered":"<p>Assessee has  claimed  the lease rent as deduction and rental income was shown as income from  other sources . Dismissing the appeal of the assesse the Tribunal held that ; it is not essential that a person who owns a building should be owner of land upon which it stands for assessing rental income under head Income from House Property hence the lower authorities were justified in assessing the income as income form house property and not allowing the lease rent as deduction .  ( AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 22 : Income from house property \u2013  Rental income is  held to be assessable as income from house property though the land is not owned  by the assesse. [ S.  24, 27(iiib), 56 ]<\/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":[1],"tags":[],"class_list":["post-218","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3w","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/218","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=218"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/218\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=218"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=218"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=218"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}