{"id":30256,"date":"2022-10-19T13:11:18","date_gmt":"2022-10-19T07:41:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-g-v-foundations-p-ltd-2022-287-taxman-140-113-cch-311-mad-hc\/"},"modified":"2022-10-19T13:11:18","modified_gmt":"2022-10-19T07:41:18","slug":"cit-v-g-v-foundations-p-ltd-2022-287-taxman-140-113-cch-311-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-g-v-foundations-p-ltd-2022-287-taxman-140-113-cch-311-mad-hc\/","title":{"rendered":"CIT v. G.V. Foundations P. Ltd. (2022) 287 Taxman 140\/113 CCH 311 (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal the Court held that since assessee had given only commercial space on a license basis, rental income received thereon was to be assessed under head business income. (AY. 2001-02 to 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 28(i) : Business income-Letting out of properties along with other amenities-Rental income assessable as business income 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":[21],"tags":[],"class_list":["post-30256","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7S0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30256","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=30256"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30256\/revisions"}],"predecessor-version":[{"id":30257,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30256\/revisions\/30257"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30256"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30256"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30256"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}