{"id":1611,"date":"2018-07-05T10:11:35","date_gmt":"2018-07-05T10:11:35","guid":{"rendered":"http:\/\/itatonline.org\/digest\/toshiba-embedded-software-india-pvt-ltd-v-dcit-2018-64-itr-675-bang-trib-2\/"},"modified":"2018-07-05T10:11:35","modified_gmt":"2018-07-05T10:11:35","slug":"toshiba-embedded-software-india-pvt-ltd-v-dcit-2018-64-itr-675-bang-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/toshiba-embedded-software-india-pvt-ltd-v-dcit-2018-64-itr-675-bang-trib-2\/","title":{"rendered":"Toshiba Embedded Software (India) Pvt. Ltd.  v. DCIT (2018) 64 ITR  675 (Bang)  (Trib)"},"content":{"rendered":"<p>Tribunal held that , fluctuation in foreign exchange loss in derivative Contracts is actual contract for sale of Merchandise is not speculative transaction\u00a0 is deductible.\u00a0 ( AY.2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.28(i):Business loss \u2014 Fluctuation in foreign exchange loss \u2014 Derivative Contracts \u2014Actual contract for sale of Merchandise is not speculative transaction  is deductible.[ S.43(5) ]<\/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-1611","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-pZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1611","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=1611"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1611\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1611"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1611"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}