{"id":18627,"date":"2021-05-26T11:17:46","date_gmt":"2021-05-26T05:47:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/amrapali-exports-v-dy-cit-2021-85-itr-48-snjaipur-trib\/"},"modified":"2021-05-26T11:17:46","modified_gmt":"2021-05-26T05:47:46","slug":"amrapali-exports-v-dy-cit-2021-85-itr-48-snjaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/amrapali-exports-v-dy-cit-2021-85-itr-48-snjaipur-trib\/","title":{"rendered":"Amrapali Exports v. Dy. CIT (2021) 85 ITR 48 (SN)(Jaipur ) (Trib)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that in the assessee\u2019s own case for assessment years 2009-10 and 2014-15 having held in the assessee\u2019s favour, the Assessing Officer was to recompute the deduction under section\u00a010AA\u00a0taking into consideration the additions made by him.( AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10AA : Special economic zones &#8211;  Additions- Bogus purchases \u2014  Enhanced profits- Eligible for deduction <\/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-18627","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Qr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18627","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=18627"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18627\/revisions"}],"predecessor-version":[{"id":18628,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18627\/revisions\/18628"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}