{"id":27914,"date":"2022-06-26T23:04:05","date_gmt":"2022-06-26T17:34:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/s-peter-v-acit-2021-210-ttj-1006-200-dtr-100-chennai-trib\/"},"modified":"2022-06-26T23:04:05","modified_gmt":"2022-06-26T17:34:05","slug":"s-peter-v-acit-2021-210-ttj-1006-200-dtr-100-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/s-peter-v-acit-2021-210-ttj-1006-200-dtr-100-chennai-trib\/","title":{"rendered":"S. Peter v. ACIT (2021) 210 TTJ 1006 \/ 200 DTR 100 (Chennai) (Trib.)"},"content":{"rendered":"<p>Tribunal held that the assessee leased the land to educational institution and building is constructed thereon, the lands cannot be held to be vacant lands, therefore not liable to wealth-tax.\u00a0\u00a0\u00a0 (AY. 2011-12, 2012-13, 2013-14, 2014-15,\u00a0 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 5(i): Exemption-Asset-Urban land-Property held under trust-Land leased   to educational institution-Building constructed-Lands cannot be held to be vacant lands-Not liable to wealth-tax.  [S. 2(ea)(v), IT Act, S. 11, 13(1)(c)] <\/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-27914","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7ge","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27914","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=27914"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27914\/revisions"}],"predecessor-version":[{"id":27915,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27914\/revisions\/27915"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27914"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27914"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}