{"id":12637,"date":"2020-10-07T06:28:54","date_gmt":"2020-10-07T06:28:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vardhman-holdings-ltd-v-cit-2020-425-itr-253-phhc-2\/"},"modified":"2020-10-07T06:28:54","modified_gmt":"2020-10-07T06:28:54","slug":"vardhman-holdings-ltd-v-cit-2020-425-itr-253-phhc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vardhman-holdings-ltd-v-cit-2020-425-itr-253-phhc-2\/","title":{"rendered":"Vardhman Holdings Ltd. v .CIT (2020) 425 ITR 253 (P&#038;H)(HC)"},"content":{"rendered":"<p>Court held that the depreciation was not covered by Explanation (baa) to S. \u00a080HHC of the Act\u00a0 and the \u00a0expenditure incurred by the head office was a common expenditure for eligible and non-eligible units run by the assessee-company, and needed to be apportioned to determine the actual profits of the two types of units.( AY.2001-02)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80HHC : Export business -Computation of profits \u2014 Common Expenditure for eligible and non-eligible units \u2014 Expenditure to be apportioned.<\/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-12637","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3hP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12637","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=12637"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12637\/revisions"}],"predecessor-version":[{"id":12638,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12637\/revisions\/12638"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}