{"id":11620,"date":"2020-05-26T02:33:55","date_gmt":"2020-05-26T02:33:55","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-russan-pharma-ltd-2019-107-taxmann-com-111-bom-hc-editorial-slp-of-revenue-is-dismissed-slp-no-12984-of-2019-2019-414-itr-6st-sc-2019-265-taxman-1-sc\/"},"modified":"2020-05-26T02:33:55","modified_gmt":"2020-05-26T02:33:55","slug":"cit-v-russan-pharma-ltd-2019-107-taxmann-com-111-bom-hc-editorial-slp-of-revenue-is-dismissed-slp-no-12984-of-2019-2019-414-itr-6st-sc-2019-265-taxman-1-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-russan-pharma-ltd-2019-107-taxmann-com-111-bom-hc-editorial-slp-of-revenue-is-dismissed-slp-no-12984-of-2019-2019-414-itr-6st-sc-2019-265-taxman-1-sc\/","title":{"rendered":"CIT v. Russan Pharma Ltd ( 2019) 107 taxmann.com 111 (Bom.)(HC) Editorial: SLP of revenue is dismissed (SLP No.12984 of 2019 (2019) 414 ITR 6(St.)(SC)\/ (2019) 265 Taxman 1 (SC)"},"content":{"rendered":"<p>Export oriented undertaking, while computing deduction u\/s.10A, loss of another unit of Assessee Company could not be set off against profit of unit eligible for deduction. \u00a0\u00a0Followed , CIT\u00a0v.\u00a0Black &amp; Veatch Consulting (P.) Ltd ( 2012) 348 ITR 72 (Bom) (HC )<\/p>\n<p>\u00a0 (AY. 2005 -06) (Arising ITA 6139\/M\/2010 dt.18\/06\/2013)(ITXA No.2354 of 2013 dt.19\/01\/2016)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>10A : Free trade zone &#8211; Computation of deduction &#8211; loss of another unit \u2013 cannot &#8211; Set off against profit of unit eligible for deduction- Deduction in respect of eligible unit has to be allowed before setting off brought forward depreciation and losses of a non-10A unit .[ S.72 ] <\/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-11620","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-31q","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11620","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=11620"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11620\/revisions"}],"predecessor-version":[{"id":11621,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11620\/revisions\/11621"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11620"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11620"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}