{"id":5431,"date":"2019-05-17T09:51:06","date_gmt":"2019-05-17T09:51:06","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rajesh-kumar-v-acit-2019-175-itd-734-bang-trib-2\/"},"modified":"2019-10-06T08:11:52","modified_gmt":"2019-10-06T08:11:52","slug":"rajesh-kumar-v-acit-2019-175-itd-734-bang-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajesh-kumar-v-acit-2019-175-itd-734-bang-trib-2\/","title":{"rendered":"Rajesh Kumar v. ACIT (2019) 175 ITD 734  \/ 181 DTR 79(Bang.) (Trib.)"},"content":{"rendered":"<p>Tribunal held that the assessee has not carried out any business activity in his individual capacity hence loss is held to be not allowable.\u00a0 (AY. 2005 -06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 28(i) : Business loss-Held to be not allowable as not carried out any business activity in his individual capacity  during the year.<\/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-5431","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1pB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5431","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=5431"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5431\/revisions"}],"predecessor-version":[{"id":7682,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5431\/revisions\/7682"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5431"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5431"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5431"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}