{"id":11393,"date":"2020-05-17T07:13:55","date_gmt":"2020-05-17T07:13:55","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-nitin-spinners-ltd-2020-185-dtr-110-312-ctr-540-raj-hc\/"},"modified":"2022-02-14T06:47:38","modified_gmt":"2022-02-14T01:17:38","slug":"pcit-v-nitin-spinners-ltd-2020-185-dtr-110-312-ctr-540-raj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-nitin-spinners-ltd-2020-185-dtr-110-312-ctr-540-raj-hc\/","title":{"rendered":"PCIT v.Nitin Spinners Ltd. (2020) 185 DTR 110 \/ 312 CTR 540\/116 taxmann.com 26  (Raj.)(HC).  Editorial : SLP of revenue dismissed ,PCIT v. Nitin Spinners Ltd. (2021) 283 Taxman 2 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the subsidy received by the respondent\u00a0 under the head Technology Upgradation Fund, Focus Market Scheme, Electricity Duty Subsidy is held to be\u00a0 a capital receipts.\u00a0 Order of Tribunal is affirmed.\u00a0 (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax-Subsidy\u2013Capital or revenue-Technology Upgradation Fund-Focus Market Scheme-Electricity Duty Subsidy-Held to be  capital receipts. [S. 28(i)]<\/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_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":"","jetpack_post_was_ever_published":false},"categories":[1],"tags":[],"class_list":["post-11393","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2XL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11393","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=11393"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11393\/revisions"}],"predecessor-version":[{"id":24883,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11393\/revisions\/24883"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11393"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}