{"id":13073,"date":"2020-10-18T09:55:48","date_gmt":"2020-10-18T09:55:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/reckitt-benckiser-i-pvt-ltd-v-dy-cit-2020-81-itr-577-kol-trib-2\/"},"modified":"2020-10-18T09:55:48","modified_gmt":"2020-10-18T09:55:48","slug":"reckitt-benckiser-i-pvt-ltd-v-dy-cit-2020-81-itr-577-kol-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/reckitt-benckiser-i-pvt-ltd-v-dy-cit-2020-81-itr-577-kol-trib-2\/","title":{"rendered":"Reckitt Benckiser (I.) Pvt. Ltd. v Dy. CIT (2020) 81 ITR 577 (Kol) (Trib)"},"content":{"rendered":"<p>Tribunal held that the allocation on basis of\u00a0 number of\u00a0 employees linked to\u00a0 factory operation divided by\u00a0 total number of\u00a0 employees in corporate office into sales of\u00a0 eligible units divided by\u00a0 total sales held to be proper . ( AY.2010-11, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.80IB : Industrial Undertaking \u2014 Apportionment of  expenses between eligible and non-eligible units \u2014 Held to be proper . <\/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-13073","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3oR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13073","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=13073"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13073\/revisions"}],"predecessor-version":[{"id":13074,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13073\/revisions\/13074"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13073"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13073"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}