{"id":4355,"date":"2019-03-12T10:36:44","date_gmt":"2019-03-12T10:36:44","guid":{"rendered":"http:\/\/itatonline.org\/digest\/delhi-tourism-transport-development-corp-ltd-v-dy-cit-2018-194-ttj-305-delhitrib-4\/"},"modified":"2019-04-18T01:13:17","modified_gmt":"2019-04-18T01:13:17","slug":"delhi-tourism-transport-development-corp-ltd-v-dy-cit-2018-194-ttj-305-delhitrib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/delhi-tourism-transport-development-corp-ltd-v-dy-cit-2018-194-ttj-305-delhitrib-4\/","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. <\/em>(AYs. 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-4355","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-18f","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4355","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=4355"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4355\/revisions"}],"predecessor-version":[{"id":4933,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4355\/revisions\/4933"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4355"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4355"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}