{"id":20032,"date":"2021-07-07T12:37:30","date_gmt":"2021-07-07T07:07:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-infosys-bpo-ltd-2021-277-taxman-320-karn-hc-3\/"},"modified":"2021-07-07T12:37:30","modified_gmt":"2021-07-07T07:07:30","slug":"pcit-v-infosys-bpo-ltd-2021-277-taxman-320-karn-hc-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-infosys-bpo-ltd-2021-277-taxman-320-karn-hc-3\/","title":{"rendered":"PCIT v. Infosys BPO Ltd. (2021) 277 Taxman 320 (Karn.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that loss sustained by assessee company from its unit which was eligible for exemption under section 10A could be set-off against profit of its other unit which was not eligible for exemption under said section under same head of income.\u00a0 (AY. 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 70 : Set off loss-One source against income from another source-Same head of income-Loss from for eligible for exemption could be set off other unit which was  not eligible for exemption under same head of income. <\/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-20032","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5d6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20032","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=20032"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20032\/revisions"}],"predecessor-version":[{"id":20033,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20032\/revisions\/20033"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20032"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20032"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}