{"id":3285,"date":"2018-12-18T06:49:43","date_gmt":"2018-12-18T06:49:43","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-grew-industries-pvt-ltd-2018-66-itr-116-mumtrib\/"},"modified":"2018-12-18T06:49:43","modified_gmt":"2018-12-18T06:49:43","slug":"acit-v-grew-industries-pvt-ltd-2018-66-itr-116-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-grew-industries-pvt-ltd-2018-66-itr-116-mumtrib\/","title":{"rendered":"ACIT v. Grew Industries Pvt. Ltd. (2018) 66 ITR 116 (Mum)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that ;income from letting out of premises\/developed space along with other amenities in industrial park\/SEZ is to be charged under head profits and gains of business. Tribunal also referredCBDT Circular No.16\/2017 dated 25.04.2017 has clarified that income from letting out of premises\/developed space along with other amenities in an industrial park\/SEZ is to be charged under the head \u2018Profits and Gains of Business&#8217;. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 28(i) : Business income- Income from house property-Income from letting out of premises\/developed space along with other amenities in industrial park\/SEZ is to be charged under head profits and gains of 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":[1],"tags":[],"class_list":["post-3285","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-QZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3285","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=3285"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3285\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}