{"id":41598,"date":"2024-04-26T09:45:33","date_gmt":"2024-04-26T04:15:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-wahid-sandhar-sugars-ltd-2023104-itr-60-sndelhi-trib\/"},"modified":"2024-04-26T09:45:33","modified_gmt":"2024-04-26T04:15:33","slug":"dy-cit-v-wahid-sandhar-sugars-ltd-2023104-itr-60-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-wahid-sandhar-sugars-ltd-2023104-itr-60-sndelhi-trib\/","title":{"rendered":"Dy. CIT v. Wahid Sandhar Sugars Ltd. (2023)104 ITR 60 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Income from cultivation of\u00a0 sugarcane seeds treated in earlier years as agricultural income.The AO is not justified in assessing the income as\u00a0 business of manufacture and sale of\u00a0 sugar.(AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(1) : Agricultural income \u2014Business of manufacture and sale of  sugar-Income from cultivation of  sugarcane seeds treated in earlier years as agricultural income-Exempt from tax.<\/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-41598","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aOW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41598","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=41598"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41598\/revisions"}],"predecessor-version":[{"id":41599,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41598\/revisions\/41599"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}