{"id":5130,"date":"2019-04-24T11:52:59","date_gmt":"2019-04-24T11:52:59","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-nabinagar-power-generating-co-p-ltd-2019-103-taxmann-com-225-262-taxman-9-delhi-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-nabinagar-power-generating-co-p-ltd\/"},"modified":"2019-04-24T11:52:59","modified_gmt":"2019-04-24T11:52:59","slug":"pcit-v-nabinagar-power-generating-co-p-ltd-2019-103-taxmann-com-225-262-taxman-9-delhi-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-nabinagar-power-generating-co-p-ltd","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-nabinagar-power-generating-co-p-ltd-2019-103-taxmann-com-225-262-taxman-9-delhi-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-nabinagar-power-generating-co-p-ltd\/","title":{"rendered":"PCIT v. Nabinagar Power Generating Co. (P.) Ltd.  (2019) 103 taxmann.com  225 \/  262 Taxman 9 (Delhi) (HC)  Editorial : SLP of revenue is dismissed, PCIT  v. Nabinagar Power Generating Co. (P.) Ltd.  (2019) 262 Taxman 8 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that interest earned by assessee on sums lent to contractor constituted its business income and not as income from other sources .( AY. 2010-11 , 2011-12 ).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 28(i) : Business income- Interest income \u2013 Interest on amount advanced to contractor assessable as business income and not as income from other sources. [S. 56]<\/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-5130","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1kK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5130","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=5130"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5130\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5130"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5130"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}