{"id":21245,"date":"2021-08-31T12:20:05","date_gmt":"2021-08-31T06:50:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-wipro-ltd-2021-278-taxman-162-karn-hc\/"},"modified":"2021-08-31T12:20:05","modified_gmt":"2021-08-31T06:50:05","slug":"pcit-v-wipro-ltd-2021-278-taxman-162-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-wipro-ltd-2021-278-taxman-162-karn-hc\/","title":{"rendered":"PCIT v. Wipro Ltd. (2021) 278 Taxman 162 (Karn.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that Tribunal allowed claim of assessee towards set off of losses of STP\/SEZ unit against other income of assessee, no interference was to be called for. Followed,\u00a0\u00a0 CIT v. Yokogawa India Ltd. (2017) 391 ITR 274 (SC). (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10A : Free trade zone-Set off of losses-Other income-Order of Tribunal is affirmed.  <\/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-21245","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5wF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21245","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=21245"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21245\/revisions"}],"predecessor-version":[{"id":21246,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21245\/revisions\/21246"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21245"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21245"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21245"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}