{"id":61973,"date":"2026-07-13T11:16:54","date_gmt":"2026-07-13T05:46:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pankaj-enterprises-v-dy-cit-2025-237-ttj-497-mumtrib-2\/"},"modified":"2026-07-13T11:16:54","modified_gmt":"2026-07-13T05:46:54","slug":"pankaj-enterprises-v-dy-cit-2025-237-ttj-497-mumtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pankaj-enterprises-v-dy-cit-2025-237-ttj-497-mumtrib-2\/","title":{"rendered":"Pankaj Enterprises v. Dy. CIT (2025) 237 TTJ 497 (Mum)(Trib)"},"content":{"rendered":"<p>Held that infrastructural facilities are taxable as business income and the amount received for common area maintenance services is taxable as income from house property. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 28(i): Business income-Income from house property-Leave and licence-Infrastructural facilities-Taxable as business income-Common area maintenance-Taxable as income from house property.[S. 22]<\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61973","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g7z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61973","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=61973"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61973\/revisions"}],"predecessor-version":[{"id":61974,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61973\/revisions\/61974"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}