{"id":3664,"date":"2019-01-15T12:31:20","date_gmt":"2019-01-15T12:31:20","guid":{"rendered":"http:\/\/itatonline.org\/digest\/kohinoor-industrial-premises-co-operative-society-ltd-v-ito-2018-173-itd-263-mum-trib\/"},"modified":"2019-04-14T13:39:26","modified_gmt":"2019-04-14T13:39:26","slug":"kohinoor-industrial-premises-co-operative-society-ltd-v-ito-2018-173-itd-263-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kohinoor-industrial-premises-co-operative-society-ltd-v-ito-2018-173-itd-263-mum-trib\/","title":{"rendered":"Kohinoor Industrial Premises Co-operative Society Ltd. v. ITO  (2018) 173 ITD 263\/ ( 2019) 174 DTR 349 \/197 TTJ 966 (SMC) (Mum.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the\u00a0 assessee the Tribunal held that, letting out space on terrace for installation of mobile tower\/antenna was taxable as income from house property and not as income from other sources . Deduction is available <strong>.<\/strong>( AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 24 : Income from house property\u2013Income from other sources-Co-operative society-Deductions-letting out space on terrace for installation of mobile tower\/antenna was taxable as income from house property- deduction is available. [S.22, 24(a), 56]<\/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-3664","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-X6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3664","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=3664"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3664\/revisions"}],"predecessor-version":[{"id":4865,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3664\/revisions\/4865"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}