{"id":3501,"date":"2018-12-30T03:49:05","date_gmt":"2018-12-30T03:49:05","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-om-metals-infraprojects-ltd-2018-99-taxmann-com-228-259-taxman-355-raj-hc-editorial-slp-of-revenue-is-dismissed-cit-v-om-metals-infraprojects-ltd-2018-259-taxman-354-sc\/"},"modified":"2018-12-30T03:49:05","modified_gmt":"2018-12-30T03:49:05","slug":"cit-v-om-metals-infraprojects-ltd-2018-99-taxmann-com-228-259-taxman-355-raj-hc-editorial-slp-of-revenue-is-dismissed-cit-v-om-metals-infraprojects-ltd-2018-259-taxman-354-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-om-metals-infraprojects-ltd-2018-99-taxmann-com-228-259-taxman-355-raj-hc-editorial-slp-of-revenue-is-dismissed-cit-v-om-metals-infraprojects-ltd-2018-259-taxman-354-sc\/","title":{"rendered":"CIT v. Om Metals Infraprojects Ltd ( 2018) 99 taxmann.com 228 \/ 259 Taxman 355 ( Raj) (HC) Editorial: SLP of revenue is dismissed , CIT v. Om Metals Infraprojects Ltd ( 2018) 259 Taxman 354 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , \u00a0amount received by assessee from assigning its business rights is held to be capital receipts . Amount is also not to be included in computing book profits .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax  -Capital-Revenue- Amount received by assessee from assigning its business rights is held to be capital receipts . Amount is also not to be included in computing book profits . [ S.155JB, 263 ]<\/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-3501","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Ut","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3501","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=3501"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3501\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}