{"id":12200,"date":"2020-09-11T12:35:10","date_gmt":"2020-09-11T12:35:10","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-endeka-ceramics-india-pvt-ltd-2020423-itr-117-186-dtr-369-karnhc\/"},"modified":"2021-06-06T15:54:02","modified_gmt":"2021-06-06T10:24:02","slug":"cit-v-endeka-ceramics-india-pvt-ltd-2020423-itr-117-186-dtr-369-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-endeka-ceramics-india-pvt-ltd-2020423-itr-117-186-dtr-369-karnhc\/","title":{"rendered":"CIT v . Endeka Ceramics (India) Pvt. Ltd. (2020)423 ITR 117\/ 186 DTR 369\/ 313 CTR 238\/ 269 Taxman 591   (Karn)(HC)"},"content":{"rendered":"<p>Court held that admittedly, the industrial undertaking of the assessee was not located in an industrially backward district, which had been mentioned in the notification issued by the Central Government. The assessee had set up the industry before the coming into force of the notification. Therefore, the assessee was not entitled to claim deduction under S. \u00a080-IA(2)(iv)(c) of the Act .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.80IA: Industrial undertaking &#8211; Backward area \u2014Undertaking set up  in  area designated subsequently as backward \u2014Not entitled to deduction . <\/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-12200","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3aM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12200","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=12200"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12200\/revisions"}],"predecessor-version":[{"id":18989,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12200\/revisions\/18989"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12200"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12200"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}