{"id":33856,"date":"2023-04-18T11:22:33","date_gmt":"2023-04-18T05:52:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/madhav-pandharinath-kande-v-ito-2022-195-itd-579-pune-trib\/"},"modified":"2023-04-18T11:22:33","modified_gmt":"2023-04-18T05:52:33","slug":"madhav-pandharinath-kande-v-ito-2022-195-itd-579-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/madhav-pandharinath-kande-v-ito-2022-195-itd-579-pune-trib\/","title":{"rendered":"Madhav Pandharinath Kande v. ITO (2022) 195 ITD 579 (Pune) (Trib.)"},"content":{"rendered":"<p>Held that legislature has inserted section 56(2)(viii) vide Finance Act, 2009 with effect from 1-4-2010 holding interest received on compensation or on enhanced compensation referred to in &#8216;clause (b) of section 145A&#8217; as treating corresponding income as income from other sources. Accordingly, the order of the Assessing Officer is affirmed. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 56 : Income from other sources-Interest on Enhanced Compensation-Interest received on compensation or on enhanced compensation is taxable under section 56(2)(viii) read with section 145A(b) applicable with effect from 1-4-2010. [S. 56(2)(viii), 145A] <\/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-33856","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8O4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33856","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=33856"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33856\/revisions"}],"predecessor-version":[{"id":33857,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33856\/revisions\/33857"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33856"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33856"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}