{"id":19046,"date":"2021-06-07T12:13:46","date_gmt":"2021-06-07T06:43:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/polaris-consulting-and-services-ltd-v-pcit-2020-275-taxman-121-mad-hc\/"},"modified":"2021-06-07T12:13:46","modified_gmt":"2021-06-07T06:43:46","slug":"polaris-consulting-and-services-ltd-v-pcit-2020-275-taxman-121-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/polaris-consulting-and-services-ltd-v-pcit-2020-275-taxman-121-mad-hc\/","title":{"rendered":"Polaris Consulting and Services Ltd. v. PCIT (2020) 275 Taxman 121 (Mad.)(HC)"},"content":{"rendered":"<p>Court held that expenditure incurred in foreign currency by assessee was to be excluded from &#8216;Export Turnover&#8217; for purpose of computing deduction under section 10AA. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10AA : Special economic zones-Export turnover-Expenditure incurred in foreign exchange is  to be excluded from &#8216;Export Turnover&#8217; for purpose of computing 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-19046","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Xc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19046","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=19046"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19046\/revisions"}],"predecessor-version":[{"id":19047,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19046\/revisions\/19047"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19046"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19046"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19046"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}