{"id":34001,"date":"2023-04-22T10:51:16","date_gmt":"2023-04-22T05:21:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sundaram-bnp-paribas-home-finance-ltd-v-dcit-2022-196-itd-198-chennaitrib\/"},"modified":"2023-04-22T10:51:16","modified_gmt":"2023-04-22T05:21:16","slug":"sundaram-bnp-paribas-home-finance-ltd-v-dcit-2022-196-itd-198-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sundaram-bnp-paribas-home-finance-ltd-v-dcit-2022-196-itd-198-chennaitrib\/","title":{"rendered":"Sundaram BNP Paribas Home Finance Ltd. v. DCIT (2022) 196 ITD 198 (Chennai)(Trib.)"},"content":{"rendered":"<p><strong><em>\u00a0<\/em><\/strong>Held that the assessee had reported all those other incomes under &#8216;other income&#8217; category in financial statement prepared for relevant assessment years, however, it was not clear whether said other income were apportioned to eligible business and non-eligible business or not-Whether, therefore, matter was to be remanded back to file of Assessing Officer to examine claim of assessee and compute deduction only to other income which related to eligible business. (AY. 2011-12 to 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(viii) : Eligible business-Special reserve-Eligible profits-Interest income from Government securities-Apportionment of other income-Matter remanded for verification. <\/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-34001","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Qp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34001","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=34001"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34001\/revisions"}],"predecessor-version":[{"id":34002,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34001\/revisions\/34002"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34001"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34001"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34001"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}