{"id":22514,"date":"2021-11-13T18:20:57","date_gmt":"2021-11-13T12:50:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rao-computer-consultants-p-ltd-v-dy-cit-2021-281-taxman-236-karn-hc-rao-computer-consultants-p-ltd-v-dy-cit-2021-281-taxman-319-karn-hc\/"},"modified":"2021-11-13T18:20:57","modified_gmt":"2021-11-13T12:50:57","slug":"rao-computer-consultants-p-ltd-v-dy-cit-2021-281-taxman-236-karn-hc-rao-computer-consultants-p-ltd-v-dy-cit-2021-281-taxman-319-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rao-computer-consultants-p-ltd-v-dy-cit-2021-281-taxman-236-karn-hc-rao-computer-consultants-p-ltd-v-dy-cit-2021-281-taxman-319-karn-hc\/","title":{"rendered":"Rao Computer Consultants (P) Ltd. v. Dy. CIT (2021) 281 Taxman 236 (Karn.) ( HC) Rao Computer Consultants (P) Ltd. v. Dy. CIT (2021) 281 Taxman 319 (Karn.) ( HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the court held that the income earned \u00a0from letting out building along with other amenities in industrial park was chargeable to tax under head &#8216;income from business and profession&#8217; and not as income from house property.\u00a0 (AY 2009-10, 2010 -11 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 28(i) : Business income \u2013 Income from house property  &#8211; letting out building along with other amenities in industrial park-  Assessable as income from business [ 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-22514","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5R8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22514","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=22514"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22514\/revisions"}],"predecessor-version":[{"id":22515,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22514\/revisions\/22515"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}