{"id":14966,"date":"2021-01-22T11:48:42","date_gmt":"2021-01-22T11:48:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sun-paper-mill-ltd-v-dy-cit-2020-83-itr-44-sn-chennaitrib\/"},"modified":"2021-01-22T11:48:42","modified_gmt":"2021-01-22T11:48:42","slug":"sun-paper-mill-ltd-v-dy-cit-2020-83-itr-44-sn-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sun-paper-mill-ltd-v-dy-cit-2020-83-itr-44-sn-chennaitrib\/","title":{"rendered":"Sun Paper Mill Ltd. v. Dy. CIT (2020) 83 ITR 44 (SN) (Chennai)(Trib.)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Tribunal remanded matter to the Assessing Officer, in respect of profits on sale of\u00a0 asset, prior period expenses, earned leave paid to employees. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Profits on sale of  asset\u2013Prior period expenses-Earned leave paid to employees-Matter remanded to the Assessing Officer. [S. 254(1)]<\/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-14966","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3To","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14966","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=14966"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14966\/revisions"}],"predecessor-version":[{"id":14967,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14966\/revisions\/14967"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14966"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14966"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14966"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}