{"id":1620,"date":"2018-07-05T10:18:24","date_gmt":"2018-07-05T10:18:24","guid":{"rendered":"http:\/\/itatonline.org\/digest\/aron-hurley-kconcepts-pvt-ltd-v-acit-2018-64-itr-722-delhi-trib\/"},"modified":"2018-07-05T10:18:24","modified_gmt":"2018-07-05T10:18:24","slug":"aron-hurley-kconcepts-pvt-ltd-v-acit-2018-64-itr-722-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aron-hurley-kconcepts-pvt-ltd-v-acit-2018-64-itr-722-delhi-trib\/","title":{"rendered":"Aron Hurley Kconcepts Pvt. Ltd.  v. ACIT  (2018) 64 ITR  722 (Delhi) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that , merely on the basis of report of the inspector without giving an opportunity to challenge the same such a report cannot be used as evidence against the assessee .\u00a0 Matter is\u00a0 remanded to the AO to re -decide in accordance with law whether manufacture of vibration testing system for the defence, aerospace and automobile industries\u00a0is eligible deduction u\/s 80IC of the Act .( AY.2011-12, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 81C : Undertakings &#8211; Special category states &#8211; Manufacture of vibration testing system for the defence, aerospace and automobile industries-Merely on the basis of report of the inspector without giving an opportunity to challenge the same such a report cannot be used as evidence against the assessee \u2013 Matter remanded to the AO to re -decide in accordance with law.<\/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-1620","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-q8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1620","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=1620"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1620\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1620"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1620"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}