{"id":22843,"date":"2021-11-24T11:59:32","date_gmt":"2021-11-24T06:29:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sarovar-hotels-p-ltd-v-dcit-2021-188-itd-498-mum-trib\/"},"modified":"2021-11-24T11:59:32","modified_gmt":"2021-11-24T06:29:32","slug":"sarovar-hotels-p-ltd-v-dcit-2021-188-itd-498-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sarovar-hotels-p-ltd-v-dcit-2021-188-itd-498-mum-trib\/","title":{"rendered":"Sarovar Hotels (P.) Ltd. v. DCIT (2021) 188 ITD 498 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held loss incurred in respect of its business unit claiming deduction under section 35AD could be set-off against profit of assessee from another unit which was not eligible for deduction.\u00a0 (AY. 2011 012, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 73A : Carry forward and set off of losses by specified business-Loss can be set-off another unit which was not eligible for 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-22843","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Wr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22843","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=22843"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22843\/revisions"}],"predecessor-version":[{"id":22844,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22843\/revisions\/22844"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22843"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22843"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22843"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}