{"id":1554,"date":"2018-07-01T09:35:42","date_gmt":"2018-07-01T09:35:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/standard-batteries-ltd-v-cit-2018-166-dtr-289-bomhc-www-itatonline-org\/"},"modified":"2018-09-16T15:18:18","modified_gmt":"2018-09-16T15:18:18","slug":"standard-batteries-ltd-v-cit-2018-166-dtr-289-bomhc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/standard-batteries-ltd-v-cit-2018-166-dtr-289-bomhc-www-itatonline-org\/","title":{"rendered":"Standard Batteries Ltd.  v. CIT  ( 2018) 166 DTR 289 \/ 255 Taxman 380\/ 304 CTR 1(Bom)(HC), www.itatonline.org"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that excise duty paid by the assessee was to be excluded from the total turnover for purpose of computation of deduction . Followed CIT v. Sudarshan Chemicals Industries Ltd ( 2000) 245 ITR 769 (Bom) (HC) ( AY. 1986 -87)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80HHC : Export business \u2013 Total turn over \u2013 Excise duty-Excise duty paid by assessee was to be excluded from the total turnover for purpose of computation of deduction .<\/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-1554","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-p4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1554","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=1554"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1554\/revisions"}],"predecessor-version":[{"id":2406,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1554\/revisions\/2406"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1554"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}