{"id":16327,"date":"2021-04-03T15:08:36","date_gmt":"2021-04-03T09:38:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gujarat-state-energy-generation-ltd-v-acit-2020-183-itd-590-ahd-trib-3\/"},"modified":"2021-04-03T15:08:36","modified_gmt":"2021-04-03T09:38:36","slug":"gujarat-state-energy-generation-ltd-v-acit-2020-183-itd-590-ahd-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gujarat-state-energy-generation-ltd-v-acit-2020-183-itd-590-ahd-trib-3\/","title":{"rendered":"Gujarat State Energy Generation Ltd. v. ACIT (2020) 183 ITD 590 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the assessee is \u00a0entitled to deduction under section 80IA(4) when there is positive income in hands of assessee on account of disallowance made by Assessing Officer in course of assessment proceedings. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA : Industrial undertakings-Infrastructure  development-Positive income on account of disallowances-Entitle  to deduction. [S. 80IA (4)]<\/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-16327","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4fl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16327","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=16327"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16327\/revisions"}],"predecessor-version":[{"id":16328,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16327\/revisions\/16328"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}