{"id":189,"date":"2018-04-29T09:24:15","date_gmt":"2018-04-29T09:24:15","guid":{"rendered":"http:\/\/itatonline.org\/digest\/nishant-export-v-acit-2018-401-itr-401-ker-hc\/"},"modified":"2018-09-09T14:11:25","modified_gmt":"2018-09-09T14:11:25","slug":"nishant-export-v-acit-2018-401-itr-401-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nishant-export-v-acit-2018-401-itr-401-ker-hc\/","title":{"rendered":"Nishant Export v. ACIT  (2018) 401 ITR 401\/ 168 DTR 157 \/ 303 CTR 624 (Ker) (HC)"},"content":{"rendered":"<p>Dismissing the appeals, that the process of garbling to make pepper edible did not give rise to a different commodity distinct from the raw pepper purchased. The assessee was not entitled to deduction under section 10B . ( AY. 2003-04, 2005-06 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10B: Export oriented undertakings &#8211; Manufacture or processing \u2014 Garbling pepper to make it  edible \u2014 No new product emerges \u2014 Not entitled to 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":[1],"tags":[],"class_list":["post-189","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-33","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/189","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=189"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/189\/revisions"}],"predecessor-version":[{"id":2324,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/189\/revisions\/2324"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=189"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=189"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=189"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}