{"id":12589,"date":"2020-10-07T04:21:17","date_gmt":"2020-10-07T04:21:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vardhman-holdings-ltd-v-cit-2020-425-itr-253-phhc\/"},"modified":"2020-10-07T04:21:17","modified_gmt":"2020-10-07T04:21:17","slug":"vardhman-holdings-ltd-v-cit-2020-425-itr-253-phhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vardhman-holdings-ltd-v-cit-2020-425-itr-253-phhc\/","title":{"rendered":"Vardhman Holdings Ltd. v .CIT (2020) 425 ITR 253 (P&#038;H)(HC)"},"content":{"rendered":"<p>Court held that the Tribunal was right in allowing interest relating to export sales. The Assessing Officer should assess the interest received on delayed payments as per provisions of S. \u00a010B(4)\u00a0 <em>(<\/em> AY.2001-02)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10B: Export oriented undertakings &#8211;  Interest on delayed payment for goods exported and goods sold Locally \u2014 Exemption available only for interest on delayed payment for Exports.  [ S.10B(4) ]<\/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":[21],"tags":[],"class_list":["post-12589","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3h3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12589","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=12589"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12589\/revisions"}],"predecessor-version":[{"id":12590,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12589\/revisions\/12590"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12589"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12589"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12589"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}