{"id":13241,"date":"2020-10-25T13:16:48","date_gmt":"2020-10-25T13:16:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/genesys-international-corporation-ltd-v-dicit-2020-bcaj-april-34-mum-tri\/"},"modified":"2020-10-25T13:16:48","modified_gmt":"2020-10-25T13:16:48","slug":"genesys-international-corporation-ltd-v-dicit-2020-bcaj-april-34-mum-tri","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/genesys-international-corporation-ltd-v-dicit-2020-bcaj-april-34-mum-tri\/","title":{"rendered":"Genesys International corporation Ltd v DICIT ( 2020) BCAJ -April \u2013 34 ( Mum) (Tri)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that\u00a0\u00a0 Profit of eligible unit should be allowed without\u00a0 set off of loss of other units .\u00a0 Followed CIT v. Yokogawa India Ltd (2017) 391 ITR 274(SC)\u00a0 \u00a0( ITA No. 7574 \/Mum\/ 2019 dt 4-3 -2020) (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10AA : Special economic zones &#8211;  Profit of eligible unit should be allowed without  set off of loss of other units  [ 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":[21],"tags":[],"class_list":["post-13241","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3rz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13241","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=13241"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13241\/revisions"}],"predecessor-version":[{"id":13242,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13241\/revisions\/13242"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}