{"id":3440,"date":"2018-12-28T11:18:25","date_gmt":"2018-12-28T11:18:25","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-rishabh-infrastructure-pvt-ltd-raipurtrib-www-itatonline-org\/"},"modified":"2019-04-21T01:12:09","modified_gmt":"2019-04-21T01:12:09","slug":"dcit-v-rishabh-infrastructure-pvt-ltd-raipurtrib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-rishabh-infrastructure-pvt-ltd-raipurtrib-www-itatonline-org\/","title":{"rendered":"DCIT v. Rishabh Infrastructure Pvt. Ltd.( 2019) 174 DTR 357 \/ 196 TTJ 857 (Raipur)(Trib.), www.itatonline.org"},"content":{"rendered":"<p><strong>Dismissing the appeal of the revenue the Tribinal held that; compensation received on closure\/ termination of business activity resulting in loss of source of income, impairing its profit making structure or sterilization of profit making apparatus\u00a0 is capital receipts <\/strong><strong>.<\/strong> ( ITA No.157\/RPR\/2014, dt. 23\/10\/2018)(AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax\u2013Capital or revenue-compensation received on closure \/ termination of business activity resulting in loss of source of income, impairing its profit making structure or sterilization of profit making apparatus  is capital receipts. [S.28(i)]<\/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-3440","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Tu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3440","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=3440"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3440\/revisions"}],"predecessor-version":[{"id":5021,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3440\/revisions\/5021"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3440"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3440"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}