{"id":18350,"date":"2021-05-17T14:40:47","date_gmt":"2021-05-17T09:10:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/quantum-power-systems-v-acit-2021187-itd-523-86-itr-9-sn-bang-trib\/"},"modified":"2021-05-17T14:40:47","modified_gmt":"2021-05-17T09:10:47","slug":"quantum-power-systems-v-acit-2021187-itd-523-86-itr-9-sn-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/quantum-power-systems-v-acit-2021187-itd-523-86-itr-9-sn-bang-trib\/","title":{"rendered":"Quantum Power Systems v. ACIT (2021)187 ITD 523 \/ 86 ITR 9 (SN) (Bang.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee, the Tribunal held that substantial expansion carried out beyond five years\u00a0 entitle to exemption. <em>(<\/em>AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IC : Special category  States-Manufacturing unit-Substantial expansion beyond five years-Entitle to exemption. <\/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-18350","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4LY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18350","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=18350"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18350\/revisions"}],"predecessor-version":[{"id":18351,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18350\/revisions\/18351"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18350"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18350"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18350"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}