{"id":23418,"date":"2022-01-06T10:47:27","date_gmt":"2022-01-06T05:17:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-rishabh-infopark-p-ltd-2021-282-taxman-143-mad-hc\/"},"modified":"2022-01-06T10:47:27","modified_gmt":"2022-01-06T05:17:27","slug":"cit-v-rishabh-infopark-p-ltd-2021-282-taxman-143-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-rishabh-infopark-p-ltd-2021-282-taxman-143-mad-hc\/","title":{"rendered":"CIT v. Rishabh Infopark (P) Ltd. (2021) 282 Taxman 143 (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that Lease rent income received from letting out modules of software technology park to various lessees would constitute income from business and eligible for deduction.\u00a0 \u00a0(AY.\u00a0 2007-08 to 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA : Industrial undertakings-Infrastructure  development-software technology park-Lease rentals-Assessable as business income-Eligible for deduction. [S. 28(i)]<\/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-23418","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-65I","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23418","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=23418"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23418\/revisions"}],"predecessor-version":[{"id":23419,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23418\/revisions\/23419"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23418"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23418"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}