{"id":665,"date":"2018-05-06T07:35:25","date_gmt":"2018-05-06T07:35:25","guid":{"rendered":"http:\/\/itatonline.org\/digest\/tulsi-shipping-p-ltd-v-ito-2018-169-itd-629-mum-trib\/"},"modified":"2018-05-06T07:35:25","modified_gmt":"2018-05-06T07:35:25","slug":"tulsi-shipping-p-ltd-v-ito-2018-169-itd-629-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tulsi-shipping-p-ltd-v-ito-2018-169-itd-629-mum-trib\/","title":{"rendered":"Tulsi Shipping ( P) Ltd v. ITO ( 2018) 169 ITD 629 ( Mum) ( Trib)"},"content":{"rendered":"<p>Activities of the assessee involve more than letting therefore assessable as income from business and not as income from house property-New tangible material hence reassessment is bad in law ( AY. 2008 -09 , 2013-14 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.28(i): Business income- Income from house property \u2013 Shipping agency and warehousing \u2013 Activities of the assessee involve more than letting therefore assessable as income from business and not as income from house property-New tangible material hence reassessment is bad in law  [ S. 22, 147, 148 ]<\/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-665","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/665","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=665"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/665\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=665"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=665"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}