{"id":1385,"date":"2018-06-17T12:30:02","date_gmt":"2018-06-17T12:30:02","guid":{"rendered":"http:\/\/itatonline.org\/digest\/vision-iknowledge-solutions-pvt-ltd-v-pcit-2018-64-itr-85-delhi-trib\/"},"modified":"2018-06-17T12:30:02","modified_gmt":"2018-06-17T12:30:02","slug":"vision-iknowledge-solutions-pvt-ltd-v-pcit-2018-64-itr-85-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vision-iknowledge-solutions-pvt-ltd-v-pcit-2018-64-itr-85-delhi-trib\/","title":{"rendered":"Vision Iknowledge Solutions Pvt Ltd v PCIT ( 2018) 64 ITR 85 ( Delhi) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that , Deduction allowed u\/s 10A allowed before adjustment unabsorbed depreciation or losses is held to be valid.Revision was held to be not valid .\u00a0 (AY.2011-12)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner &#8211; Revision of orders prejudicial to revenue -Deduction allowed u\/s 10A allowed before adjustment unabsorbed depreciation or losses is held to be valid- Revision was held to be not valid . [ S.10A ]<\/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-1385","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ml","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1385","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=1385"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1385\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}