{"id":4306,"date":"2019-03-09T14:44:39","date_gmt":"2019-03-09T14:44:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/delhi-tourism-transport-development-corp-ltd-v-dy-cit-2018-194-ttj-305-delhitrib\/"},"modified":"2019-04-18T01:15:29","modified_gmt":"2019-04-18T01:15:29","slug":"delhi-tourism-transport-development-corp-ltd-v-dy-cit-2018-194-ttj-305-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/delhi-tourism-transport-development-corp-ltd-v-dy-cit-2018-194-ttj-305-delhitrib\/","title":{"rendered":"Delhi Tourism &#038; Transport Development Corp. Ltd. v. Dy. CIT (2018) 194 TTJ 305 \/ 170 DTR 129(Delhi)(Trib.)"},"content":{"rendered":"<p>Income earned by the assessee from the letting out of its permanent structured on regular basis is assessable as income from house property. <em>Receipt of license fee for use of craft stalls organized with object of promoting tourism, is taxable as business income\u00a0 <\/em>(AY. 2004-05 to 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 22 : Income from house property &#8211; letting out of its permanent structured on regular basis is assessable as income from house property &#8211; Receipt of license fee for use of craft stalls organized with object of promoting tourism, is taxable as business income [ 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":[1],"tags":[],"class_list":["post-4306","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-17s","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4306","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=4306"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4306\/revisions"}],"predecessor-version":[{"id":4936,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4306\/revisions\/4936"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4306"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4306"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}