{"id":13900,"date":"2020-11-21T14:52:44","date_gmt":"2020-11-21T14:52:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-niit-technologies-ltd-202079-itr-60-delhi-trib\/"},"modified":"2020-11-21T14:52:44","modified_gmt":"2020-11-21T14:52:44","slug":"acit-v-niit-technologies-ltd-202079-itr-60-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-niit-technologies-ltd-202079-itr-60-delhi-trib\/","title":{"rendered":"ACIT v. Niit Technologies Ltd. (2020)79 ITR 60 ( Delhi) (Trib)"},"content":{"rendered":"<p>Tribunal held that that exemption under section\u00a010B\u00a0of the Act had to be independently computed in relation to the profits of the eligible unit without adjusting the profits against the unabsorbed depreciation relating to the other unit. There is no requirement of maintaining a separate books of account.( AY.2007-08, 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10B: Export oriented undertakings &#8211;  Books of account &#8211; No requirement to maintain separate books of  account- Exemption allowable at  source and not after computation of  gross total income <\/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-13900","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Cc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13900","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=13900"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13900\/revisions"}],"predecessor-version":[{"id":13901,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13900\/revisions\/13901"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13900"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13900"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13900"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}