{"id":17423,"date":"2021-05-01T14:03:19","date_gmt":"2021-05-01T08:33:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-s-r-a-systems-ltd-2021-431-itr-294-199-dtr-57-madhc\/"},"modified":"2021-09-12T06:37:54","modified_gmt":"2021-09-12T01:07:54","slug":"cit-v-s-r-a-systems-ltd-2021-431-itr-294-199-dtr-57-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-s-r-a-systems-ltd-2021-431-itr-294-199-dtr-57-madhc\/","title":{"rendered":"CIT v. S. R. A. Systems Ltd. (2021) 431 ITR 294\/199 DTR 57\/ 320 CTR 511\/ 280 Taxman 164 (Mad)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that Shifting of\u00a0 undertaking to another place with approval of\u00a0 authorities is \u00a0not a case of\u00a0 splitting up or reconstruction of\u00a0 business. Entitled to exemption.( AY. 2000-01 to 2002-03)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10A : Free trade zone &#8211; Shifting of  undertaking to another place with approval of  authorities \u2014 Not a case of  splitting up or reconstruction of  business \u2014Entitled to exemption.[ S.10B(2)(ii) ]  <\/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-17423","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4x1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17423","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=17423"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17423\/revisions"}],"predecessor-version":[{"id":21553,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17423\/revisions\/21553"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17423"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17423"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}