{"id":221,"date":"2018-04-29T11:25:39","date_gmt":"2018-04-29T11:25:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/palmshore-hotels-p-ltd-v-cit-a-2018-252-taxman-191-ker-hc-editorial-order-in-palmshore-hotels-p-ltd-v-cit-2012-28-taxmann-com-156-cochin-trib-is-reversed\/"},"modified":"2018-04-29T11:25:39","modified_gmt":"2018-04-29T11:25:39","slug":"palmshore-hotels-p-ltd-v-cit-a-2018-252-taxman-191-ker-hc-editorial-order-in-palmshore-hotels-p-ltd-v-cit-2012-28-taxmann-com-156-cochin-trib-is-reversed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/palmshore-hotels-p-ltd-v-cit-a-2018-252-taxman-191-ker-hc-editorial-order-in-palmshore-hotels-p-ltd-v-cit-2012-28-taxmann-com-156-cochin-trib-is-reversed\/","title":{"rendered":"Palmshore Hotels (P.) Ltd. v. CIT (A)( 2018)  252 Taxman 191 (Ker.)(HC) Editorial: Order in Palmshore Hotels (P.) Ltd. v. CIT ( 2012) 28 taxmann.com 156 ( Cochin) (Trib) is reversed"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that ; License fee to operate hotel for a specified period was held to be assessable as inform from business and not as income from house property  . (AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 28(i) : Business income \u2013 Income from house property- License fee to operate hotel for a specified period was held to be assessable as inform from business 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":[1],"tags":[],"class_list":["post-221","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/221","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=221"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/221\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=221"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=221"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=221"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}