{"id":9447,"date":"2020-02-06T09:07:38","date_gmt":"2020-02-06T09:07:38","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-h-p-infrastructure-development-board-2019-267-taxman-487-111-taxmann-com-326-hphc-editorial-slp-of-revenue-is-dismissed-cit-v-h-p-infrastructure-development-board-2019-267-taxma\/"},"modified":"2020-02-06T09:07:38","modified_gmt":"2020-02-06T09:07:38","slug":"cit-v-h-p-infrastructure-development-board-2019-267-taxman-487-111-taxmann-com-326-hphc-editorial-slp-of-revenue-is-dismissed-cit-v-h-p-infrastructure-development-board-2019-267-taxma","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-h-p-infrastructure-development-board-2019-267-taxman-487-111-taxmann-com-326-hphc-editorial-slp-of-revenue-is-dismissed-cit-v-h-p-infrastructure-development-board-2019-267-taxma\/","title":{"rendered":"CIT v. H.P. Infrastructure Development Board (2019) 267 Taxman 487 \/ 111 taxmann.com 326 (HP)(HC) Editorial : SLP of revenue is dismissed, CIT v. H.P. Infrastructure Development Board (2019) 267 Taxman 486 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, the assessee-board, established under Infrastructure Development Board Act, 2001, was carrying on transaction on behalf of Government and as such, interest accrued on deposit and issue of accrual taxability thereupon was a question of fact, which stood correctly and completely appreciated by authority below.\u00a0 Order of Tribunal is affirmed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 5 : Scope of total income\u2013Accrual of  Interest-Question of fact\u2013Deletion  of addition is held to be justified-No question of law. [S.4, 260A, Infrastructure Development Board Act, 2001]<\/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-9447","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2sn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9447","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=9447"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9447\/revisions"}],"predecessor-version":[{"id":9448,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9447\/revisions\/9448"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}