{"id":10717,"date":"2020-03-22T06:48:00","date_gmt":"2020-03-22T06:48:00","guid":{"rendered":"http:\/\/itatonline.org\/digest\/mahindra-mahindra-ltd-v-dcit-2020-180-itd-776-mum-trib-3\/"},"modified":"2020-03-22T06:48:00","modified_gmt":"2020-03-22T06:48:00","slug":"mahindra-mahindra-ltd-v-dcit-2020-180-itd-776-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mahindra-mahindra-ltd-v-dcit-2020-180-itd-776-mum-trib-3\/","title":{"rendered":"Mahindra &#038; Mahindra Ltd. v. DCIT (2020) 180 ITD 776 (Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 the sale of scrap, any income from such scrap would tantamount to recoupment of cost of raw material\/production and, therefore, was includible in profits of business for purpose of S. 80HHC of the Act. (AY. 2004-05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80HHC : Export business\u2013Sale of scrap-Income from such scrap would tantamount to recoupment of cost of raw material\/production and, therefore, was includible in profits of business. <\/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-10717","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2MR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10717","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=10717"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10717\/revisions"}],"predecessor-version":[{"id":10718,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10717\/revisions\/10718"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10717"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10717"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}