{"id":1409,"date":"2018-06-22T16:35:12","date_gmt":"2018-06-22T16:35:12","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-green-fire-exports-2018-404-itr-266-raj-hc-cit-v-jagdish-prasad-soni-2018-404-itr-266-raj-hc\/"},"modified":"2018-06-22T16:35:12","modified_gmt":"2018-06-22T16:35:12","slug":"cit-v-green-fire-exports-2018-404-itr-266-raj-hc-cit-v-jagdish-prasad-soni-2018-404-itr-266-raj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-green-fire-exports-2018-404-itr-266-raj-hc-cit-v-jagdish-prasad-soni-2018-404-itr-266-raj-hc\/","title":{"rendered":"CIT  v. Green Fire Exports. (2018) 404 ITR 266 (Raj) (HC) CIT v. Jagdish Prasad Soni (2018) 404 ITR 266 (Raj) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ;substantial new capital was introduced in the new unit. All other requirements of S.\u00a010AA\u00a0had also been fulfilled. Hence the industrial undertaking was entitled to exemption.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10AA : Special economic zones &#8211;  Industrial undertaking- Investment in Plant and Machinery for new unit was substantial compared to value of machinery shifted \u2014 Entitled to exemption.<\/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-1409","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-mJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1409","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=1409"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1409\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1409"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1409"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}