{"id":15569,"date":"2021-03-11T14:50:00","date_gmt":"2021-03-11T09:20:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-nitin-spinners-ltd-2020-116-taxmann-com-26-raj-hc\/"},"modified":"2022-02-14T06:41:55","modified_gmt":"2022-02-14T01:11:55","slug":"pcit-v-nitin-spinners-ltd-2020-116-taxmann-com-26-raj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-nitin-spinners-ltd-2020-116-taxmann-com-26-raj-hc\/","title":{"rendered":"PCIT v. Nitin Spinners Ltd. (2020) 116 taxmann.com 26 (Raj.)(HC): Editorial , SLP of revenue dismissed ,PCIT v. Nitin Spinners Ltd. (2021) 283 Taxman 2 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that,\u00a0 electricity subsidy, export incentive to cover cost of Indian market , technology upgradation fund Scheme is held to be capital receipt. <strong>\u00a0<\/strong>\u00a0(AY. 2010 -11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax-Subsidy-Electricity subsidy-Export incentive to cover cost of Indian market-Technology Upgradation Fund Scheme- Held to be capital receipt. [S. 2(24)(xvii), 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-15569","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-437","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15569","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=15569"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15569\/revisions"}],"predecessor-version":[{"id":24881,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15569\/revisions\/24881"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}