{"id":41680,"date":"2024-04-26T10:07:11","date_gmt":"2024-04-26T04:37:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pawa-builders-pvt-ltd-v-dy-cit-2023101-itr-43-sn-delhi-trib\/"},"modified":"2024-04-26T10:07:11","modified_gmt":"2024-04-26T04:37:11","slug":"pawa-builders-pvt-ltd-v-dy-cit-2023101-itr-43-sn-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pawa-builders-pvt-ltd-v-dy-cit-2023101-itr-43-sn-delhi-trib\/","title":{"rendered":"Pawa Builders Pvt. Ltd. v. Dy. CIT (2023)101 ITR 43 (SN.)(Delhi) (Trib)"},"content":{"rendered":"<p>Held that the facts of the year under consideration were exactly similar to those of the preceding seven years and there was no change at all. Therefore, the order was not sustainable and income has to be taxed as income from house property. (AY. 2014-15).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 22 : Income from house property \u2013 taxed as house property for many years-No change in facts-Cannot be treated as income from business and profession. [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":[21],"tags":[],"class_list":["post-41680","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aQg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41680","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=41680"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41680\/revisions"}],"predecessor-version":[{"id":41681,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41680\/revisions\/41681"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}