{"id":11593,"date":"2020-05-25T13:00:52","date_gmt":"2020-05-25T13:00:52","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ipca-laboratories-ltd-v-acit-2019-112-taxmann-com-331-2020-268-taxman-328-bom-hc-editorial-slp-of-revenue-is-dismissed-acit-v-ipca-laboratories-ltd-2020-268-taxman-327-sc-2\/"},"modified":"2020-05-25T13:00:52","modified_gmt":"2020-05-25T13:00:52","slug":"ipca-laboratories-ltd-v-acit-2019-112-taxmann-com-331-2020-268-taxman-328-bom-hc-editorial-slp-of-revenue-is-dismissed-acit-v-ipca-laboratories-ltd-2020-268-taxman-327-sc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ipca-laboratories-ltd-v-acit-2019-112-taxmann-com-331-2020-268-taxman-328-bom-hc-editorial-slp-of-revenue-is-dismissed-acit-v-ipca-laboratories-ltd-2020-268-taxman-327-sc-2\/","title":{"rendered":"IPCA Laboratories Ltd v ACIT (2019) 112 taxmann.com 331 \/ (2020) 268 Taxman 328 (Bom) (HC) Editorial: SLP of revenue is dismissed ACIT v IPCA Laboratories Ltd. (2020) 268 Taxman 327 (SC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that the assessee is entitle to deduction\u00a0 on gross total income without reducing it by the deduction allowed u\/s 80IB of the Act .Followed Associated Capsules (P) Ltd v Dy.CIT (2011) 332 ITR 42 (Bom) (HC)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80HHC : Export business &#8211;  Entitle to deduction on gross total income without reducing it by the deduction allowed u\/s 80IB of the Act .[ S. 80IA (9) , 80IB ]<\/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-11593","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-30Z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11593","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=11593"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11593\/revisions"}],"predecessor-version":[{"id":11594,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11593\/revisions\/11594"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11593"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11593"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11593"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}