{"id":2062,"date":"2018-08-23T09:56:20","date_gmt":"2018-08-23T09:56:20","guid":{"rendered":"http:\/\/itatonline.org\/digest\/aspire-systems-i-p-ltd-v-dy-cit-2018-62-itr-656-chennaitrib\/"},"modified":"2018-08-23T09:56:20","modified_gmt":"2018-08-23T09:56:20","slug":"aspire-systems-i-p-ltd-v-dy-cit-2018-62-itr-656-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aspire-systems-i-p-ltd-v-dy-cit-2018-62-itr-656-chennaitrib\/","title":{"rendered":"Aspire Systems (I) P. Ltd. v. Dy. CIT (2018) 62 ITR 656 (Chennai)(Trib.)"},"content":{"rendered":"<p>The Appellate Tribunal held that though the assessee came into existence on August 4, 1998, the assessee ventured into to the operation of manufacturing software from AY. 2000-01 only.\u00a0 Hence, the assessee is eligible for exemption for a period of ten consecutive assessment years beginning with the AY. 2000-01 to the AY. 2009-10.(AY 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10A : Free trade zone \u2013 Period of ten consecutive years to be reckoned from year of commencement of manufacture and not from incorporation.<\/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-2062","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-xg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2062","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=2062"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2062\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}