{"id":19810,"date":"2021-07-02T08:03:15","date_gmt":"2021-07-02T02:33:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-s-mahalakshmi-smt-2020-274-taxman-179-189-dtr-256-315-ctr-919-mad-hc\/"},"modified":"2021-07-02T08:03:15","modified_gmt":"2021-07-02T02:33:15","slug":"cit-v-s-mahalakshmi-smt-2020-274-taxman-179-189-dtr-256-315-ctr-919-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-s-mahalakshmi-smt-2020-274-taxman-179-189-dtr-256-315-ctr-919-mad-hc\/","title":{"rendered":"CIT v. S. Mahalakshmi (Smt) (2020) 274 Taxman 179 \/ 189 DTR 256 \/ 315 CTR 919 (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that process of converting raw urad into urad dhal is a manufacturing activity undertaken by assessee and therefore, assessee would be entitled to deduction. \u00a0\u00a0(AY. 2003 -04 ) \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 8IA : Industrial undertakings \u2013 Manufacture &#8211;  Process of converting raw urad into urad dhal is a manufacturing activity \u2013 Entitle 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":[21],"tags":[],"class_list":["post-19810","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-59w","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19810","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=19810"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19810\/revisions"}],"predecessor-version":[{"id":19811,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19810\/revisions\/19811"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19810"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19810"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19810"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}