{"id":21860,"date":"2021-09-25T13:44:43","date_gmt":"2021-09-25T08:14:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-m-ranjan-rao-2021-280-taxman-59-mad-hc\/"},"modified":"2021-09-25T13:44:43","modified_gmt":"2021-09-25T08:14:43","slug":"cit-v-m-ranjan-rao-2021-280-taxman-59-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-m-ranjan-rao-2021-280-taxman-59-mad-hc\/","title":{"rendered":"CIT v. M. Ranjan Rao (2021) 280 Taxman 59 (Mad.)(HC)"},"content":{"rendered":"<p>Held compensation received for refraining from carrying on competitive business was capital receipt and not taxable prior to 1-4-2003. \u00a0(AY. 2002-03)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 28(va) : Business income-Compensation received  for refraining from carrying on competitive business-Capital receipt-Prior to 1-4-2003. [S. 4] <\/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-21860","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5GA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21860","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=21860"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21860\/revisions"}],"predecessor-version":[{"id":21861,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21860\/revisions\/21861"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}