{"id":2122,"date":"2018-08-25T15:37:23","date_gmt":"2018-08-25T15:37:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-deepak-kumar-handa-2018-62-itr-140-amritsartrib\/"},"modified":"2018-08-25T15:37:23","modified_gmt":"2018-08-25T15:37:23","slug":"acit-v-deepak-kumar-handa-2018-62-itr-140-amritsartrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-deepak-kumar-handa-2018-62-itr-140-amritsartrib\/","title":{"rendered":"ACIT v. Deepak Kumar Handa (2018) 62 ITR 140 (Amritsar)(Trib.)"},"content":{"rendered":"<p>Tribunal held that clause (a) of S. 2(29BA) of the IT Act which defines \u201cmanufacture\u201d is clearly satisfied as there is transformation of 24 Kt gold into new and distinct object; an ornament which has a different name, character and usage.(ITA No.336\/Asr\/2017) ( AY. 2013 \u2013 14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB :Industrial undertakings \u2013 Manufacture- Conversion of 24 Karat Gold into 22 Karat Gold ornament amounts to manufacturing.[ S.2(29BA)]<\/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-2122","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ye","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2122","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=2122"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2122\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}