{"id":22871,"date":"2021-11-24T12:03:50","date_gmt":"2021-11-24T06:33:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ace-infracity-developers-p-ltd-v-dcit-2021-188-itd-589-delhitrib\/"},"modified":"2021-11-24T12:03:50","modified_gmt":"2021-11-24T06:33:50","slug":"ace-infracity-developers-p-ltd-v-dcit-2021-188-itd-589-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ace-infracity-developers-p-ltd-v-dcit-2021-188-itd-589-delhitrib\/","title":{"rendered":"ACE Infracity Developers (P.) Ltd. v. DCIT (2021) 188 ITD 589 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held term or set off of any loss was specifically inserted only vide Finance Act, 2016, with effect from 1-4-2017, an assessee is entitled to claim set-off of loss against income determined till assessment year 2016-17.\u00a0 (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115BBE : Tax on specified income-set-off of any loss-Entitled to claim set-off of loss against income determined under till assessment year 2016-17. [S. 68 to 69D] <\/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-22871","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5WT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22871","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=22871"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22871\/revisions"}],"predecessor-version":[{"id":22872,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22871\/revisions\/22872"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22871"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22871"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22871"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}