{"id":14271,"date":"2020-12-07T12:52:53","date_gmt":"2020-12-07T12:52:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-sankhya-technologies-pvt-ltd-2020-427-itr-318-mad-hc\/"},"modified":"2021-03-26T06:47:07","modified_gmt":"2021-03-26T01:17:07","slug":"cit-v-sankhya-technologies-pvt-ltd-2020-427-itr-318-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-sankhya-technologies-pvt-ltd-2020-427-itr-318-mad-hc\/","title":{"rendered":"CIT v. Sankhya Technologies Pvt. Ltd. (2020) 427 ITR 318 \/ ( 2021)   276 Taxman 254  (Mad) (HC)"},"content":{"rendered":"<p>The Court held that the Interest On Bank Deposits is eligible to be included in the profits of\u00a0 100 Per Cent. Export oriented units for the purpose of\u00a0 claiming deduction under Section\u00a010A\/\u00a010B \u00a0of\u00a0 the\u00a0Income-Tax Act, 1961.( AY. 2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10A : Free trade zone &#8211;  Interest on bank deposits includible while computing profits  [ S.10B ] <\/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-14271","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Ib","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14271","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=14271"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14271\/revisions"}],"predecessor-version":[{"id":16080,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14271\/revisions\/16080"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14271"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14271"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}