{"id":4549,"date":"2019-03-28T09:57:08","date_gmt":"2019-03-28T09:57:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-punalur-paper-mills-ltd-2019411-itr-563-ker-hc-2\/"},"modified":"2019-07-14T04:06:55","modified_gmt":"2019-07-14T04:06:55","slug":"cit-v-punalur-paper-mills-ltd-2019411-itr-563-ker-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-punalur-paper-mills-ltd-2019411-itr-563-ker-hc-2\/","title":{"rendered":"CIT v. Punalur Paper Mills Ltd. (2019)411 ITR 563\/ 176 DTR 342\/ 309 CTR 42 (Ker.)(HC)"},"content":{"rendered":"<p>Arrears of rent is assessable on receipt basis. S. 25B is not retrospective. (AYs.1985-86, 1996-97 to 2002-03\u00a0)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 25B : Income from house property-Arrears of rent-Assessable on receipt basis \u2013 Provision is not retrospective. [S. 23]<\/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-4549","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1bn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4549","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=4549"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4549\/revisions"}],"predecessor-version":[{"id":6106,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4549\/revisions\/6106"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}