{"id":15563,"date":"2021-03-11T14:48:29","date_gmt":"2021-03-11T09:18:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/manipal-sowbhagya-nidhi-ltd-v-dy-cit-2019-112-taxmann-com-325-karn-hc-editorial-slp-of-revenue-is-dismissed-dy-cit-v-manipal-sowbhagya-nidhi-ltd-2019-112-taxmann-com-326-2020-268-tax\/"},"modified":"2021-03-11T14:48:29","modified_gmt":"2021-03-11T09:18:29","slug":"manipal-sowbhagya-nidhi-ltd-v-dy-cit-2019-112-taxmann-com-325-karn-hc-editorial-slp-of-revenue-is-dismissed-dy-cit-v-manipal-sowbhagya-nidhi-ltd-2019-112-taxmann-com-326-2020-268-tax","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/manipal-sowbhagya-nidhi-ltd-v-dy-cit-2019-112-taxmann-com-325-karn-hc-editorial-slp-of-revenue-is-dismissed-dy-cit-v-manipal-sowbhagya-nidhi-ltd-2019-112-taxmann-com-326-2020-268-tax\/","title":{"rendered":"Manipal Sowbhagya Nidhi Ltd. v. Dy.CIT (2019) 112 taxmann.com 325 (Karn.)(HC) Editorial : SLP of revenue is dismissed Dy.CIT v. Manipal Sowbhagya Nidhi Ltd. (2019) 112 taxmann.com 326 \/ (2020) 268 Taxman 329 (SC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that,\u00a0 waiver of principal component of deposits and\u00a0 debentures is\u00a0 capital receipts hence not liable to tax. (AY. 2007-08, 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax-Capital or revenue-NBFC- Waiver of principal component of deposits and  debentures-Capital receipts not liable to tax. [S. 28(i)]<\/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-15563","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-431","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15563","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=15563"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15563\/revisions"}],"predecessor-version":[{"id":15564,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15563\/revisions\/15564"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15563"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15563"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15563"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}