{"id":860,"date":"2018-05-15T15:09:40","date_gmt":"2018-05-15T15:09:40","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-rajesh-joshi-2018-163-dtr-137-asr-trib\/"},"modified":"2018-05-15T15:09:40","modified_gmt":"2018-05-15T15:09:40","slug":"ito-v-rajesh-joshi-2018-163-dtr-137-asr-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-rajesh-joshi-2018-163-dtr-137-asr-trib\/","title":{"rendered":"ITO v. Rajesh Joshi (2018) 163 DTR 137 (Asr.)(Trib.)"},"content":{"rendered":"<p>On appeal, the Tribunal held that the residential status of the assessee for the business income earned by him was taken as resident. Thus, the assessee ought to be treated as a resident for other sources of income as well in light of section 6(5) and hence the matter was remanded back to the CIT(A). (ITA No. 458\/Asr.\/2016 dt. 24-02-2017) (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 6(5) : Residence in India &#8211; Deemed residence &#8211; Where status of assessee was taken as resident for computing his business income, his status would remain the same for salary income earned outside India.[S.5]<\/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-860","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/860","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=860"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/860\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}