{"id":63296,"date":"2026-07-31T16:33:45","date_gmt":"2026-07-31T11:03:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gowri-shankar-gupta-v-ito-2025-127-itr-595-hyd-trib\/"},"modified":"2026-07-31T16:33:45","modified_gmt":"2026-07-31T11:03:45","slug":"gowri-shankar-gupta-v-ito-2025-127-itr-595-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gowri-shankar-gupta-v-ito-2025-127-itr-595-hyd-trib\/","title":{"rendered":"Gowri Shankar Gupta v. ITO (2025) 127 ITR 595 (Hyd.)(Trib.)"},"content":{"rendered":"<p style=\"margin: 0in;margin-bottom: .0001pt;text-align: justify;line-height: 150%\"><span lang=\"EN-IN\" style=\"font-family: &#039;Verdana&#039;,sans-serif\">The assessee received consideration under an agreement permitting installation of an advertisement hoarding on the terrace. The Tribunal held that the payment was for permitting display of a hoarding and not for letting out the terrace or any part of the building. The receipts were therefore assessable as &#8220;Income from other sources&#8221; and not as &#8220;Income from house property&#8221;. <strong><span style=\"font-family: &#039;Verdana&#039;,sans-serif\">(AY. 2017-18).<\/span><\/strong><b><\/b><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 56 : Income from other sources-Hoarding charges-Not 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-63296","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gsU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63296","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=63296"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63296\/revisions"}],"predecessor-version":[{"id":63297,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63296\/revisions\/63297"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}