{"id":16664,"date":"2021-04-14T11:36:36","date_gmt":"2021-04-14T06:06:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-yahoo-software-development-p-ltd-2020-80-itr-528-184-itd-305-196-dtr-241-208-ttj-1072-bang-trib\/"},"modified":"2021-04-14T11:36:36","modified_gmt":"2021-04-14T06:06:36","slug":"dy-cit-v-yahoo-software-development-p-ltd-2020-80-itr-528-184-itd-305-196-dtr-241-208-ttj-1072-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-yahoo-software-development-p-ltd-2020-80-itr-528-184-itd-305-196-dtr-241-208-ttj-1072-bang-trib\/","title":{"rendered":"Dy.CIT v. Yahoo Software Development (P.) Ltd. (2020) 80 ITR 528 \/ 184 ITD 305\/ 196 DTR 241\/208 TTJ 1072 (Bang.) (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that additional \u00a0revenue on account of subsequent realization of export, addition cannot be made while computing book profit. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Additional revenue on account of subsequent realization of export-Addition cannot be made while computing book profit. [S. 10A] <\/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-16664","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4kM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16664","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=16664"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16664\/revisions"}],"predecessor-version":[{"id":16665,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16664\/revisions\/16665"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}