{"id":3584,"date":"2019-01-06T10:54:27","date_gmt":"2019-01-06T10:54:27","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-happy-home-corporation-2018-256-taxman-214-guj-hc\/"},"modified":"2019-05-01T00:44:06","modified_gmt":"2019-05-01T00:44:06","slug":"cit-v-happy-home-corporation-2018-256-taxman-214-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-happy-home-corporation-2018-256-taxman-214-guj-hc\/","title":{"rendered":"CIT v.Happy Home Corporation ( 2018) 256 Taxman 214 ( Guj) (HC).Editorial: SLP of revenue is dismissed , CIT v Happy Home Corporation  ( 2019) 261 Taxman 555 ( SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , though the income was offered in the course of survey , as the assessee is in the business of construction which is \u00a0following project completion method , income \u00a0could be taxed only when sale deeds of units sold were registered even though sale consideration have been received earlier from buyer .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.145: Method of accounting -Project completion method- Disclusure in the course of survey-Construction business- Income could be taxed only when sale deeds of units sold were registered even though sale consideration have been received earlier from buyer .[S.133A]<\/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-3584","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-VO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3584","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=3584"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3584\/revisions"}],"predecessor-version":[{"id":5319,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3584\/revisions\/5319"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3584"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3584"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3584"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}