{"id":714,"date":"2018-05-07T00:32:31","date_gmt":"2018-05-07T00:32:31","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-millennium-estate-pvt-ltd-bom-hc-2018-bcaj-april-p-74\/"},"modified":"2019-01-04T13:23:31","modified_gmt":"2019-01-04T13:23:31","slug":"cit-v-millennium-estate-pvt-ltd-bom-hc-2018-bcaj-april-p-74","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-millennium-estate-pvt-ltd-bom-hc-2018-bcaj-april-p-74\/","title":{"rendered":"CIT v. Millennium Estate Pvt Ltd ( Bom) (HC) ( 2018)  93 taxmann. com 41\/BCAJ -April-P.74"},"content":{"rendered":"<p>Dismissing the appeal of the revenue , the court held that , Income in respect of sale of flats is accrued when possession was given of the flat and not when the allotment letter was issued .(ITA No .853 of 2015 dt.30 -01-2018 )(AY. 2007 -08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax -Accrual- Contractor- Income in respect of sale of flats is accrued when possession was given of the flat and not when the allotment letter was issued [ S.145]<\/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-714","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/714","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=714"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/714\/revisions"}],"predecessor-version":[{"id":3571,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/714\/revisions\/3571"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=714"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=714"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=714"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}