{"id":107,"date":"2018-04-27T08:43:47","date_gmt":"2018-04-27T08:43:47","guid":{"rendered":"http:\/\/45.32.107.85\/?p=107"},"modified":"2018-06-10T16:32:02","modified_gmt":"2018-06-10T16:32:02","slug":"cit-v-deepak-vegpro-pvt-ltd-2018-401-itr-89-raj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-deepak-vegpro-pvt-ltd-2018-401-itr-89-raj-hc\/","title":{"rendered":"CIT  v. Deepak Vegpro Pvt. Ltd. (2018) 401 ITR 89 \/164 DTR 226\/ 302 CTR 269   (Raj) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , refund of value added tax subsidy from Government of Bihar was held to be capital receipt and not chargeable to tax .(AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax -VAT subsidy -Refund of value added tax was held to be capital receipt and not chargeable to tax .  [ S. 2(24)(xviii) , 43(1) ]<\/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-107","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1J","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/107","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=107"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/107\/revisions"}],"predecessor-version":[{"id":1291,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/107\/revisions\/1291"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}