{"id":5577,"date":"2019-05-29T09:53:49","date_gmt":"2019-05-29T09:53:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-rishabh-infrastructure-p-ltd-2019-176-itd-150-raipurtrib\/"},"modified":"2019-05-29T09:53:49","modified_gmt":"2019-05-29T09:53:49","slug":"dcit-v-rishabh-infrastructure-p-ltd-2019-176-itd-150-raipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-rishabh-infrastructure-p-ltd-2019-176-itd-150-raipurtrib\/","title":{"rendered":"DCIT v. Rishabh Infrastructure (P.) Ltd.  (2019) 176 ITD 150  (Raipur)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue, the Tribunal held that,\u00a0 Compensation received\u00a0 as a termination of business activity is held to be capital receipt. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax\u2013Capital or revenue -Compensation received  as a termination of business activity is held to be capital receipt.  [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-5577","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1rX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5577","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=5577"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5577\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5577"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5577"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}