{"id":229,"date":"2018-04-29T11:36:56","date_gmt":"2018-04-29T11:36:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-parle-soft-drinks-bangalore-pvt-ltd-2018-400-itr-108-161-dtr-86-252-taxman-147-161-dtr-86-300-ctr-415-bom-hc-cit-v-parle-bottling-pvt-ltd-2018-400-itr-108-161-dtr-86-252\/"},"modified":"2018-11-18T03:54:02","modified_gmt":"2018-11-18T03:54:02","slug":"cit-v-parle-soft-drinks-bangalore-pvt-ltd-2018-400-itr-108-161-dtr-86-252-taxman-147-161-dtr-86-300-ctr-415-bom-hc-cit-v-parle-bottling-pvt-ltd-2018-400-itr-108-161-dtr-86-252","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-parle-soft-drinks-bangalore-pvt-ltd-2018-400-itr-108-161-dtr-86-252-taxman-147-161-dtr-86-300-ctr-415-bom-hc-cit-v-parle-bottling-pvt-ltd-2018-400-itr-108-161-dtr-86-252\/","title":{"rendered":"CIT  v. Parle Soft Drinks (Bangalore Pvt. Ltd. (2018) 400 ITR 108 \/ 161 DTR 86 \/ 252 Taxman 147\/ 161 DTR 86 \/  300  CTR 415\/ (2017) 88 Taxmann.com 24 (Bom) (HC) CIT v.Parle Bottling Pvt Ltd (2018) 400 ITR 108\/ 161 DTR 86 \/ 252 Taxman 147 \/ 300 CTR 415  (Bom) (HC)  Editorial ; Order in Parle Soft Drinks P. Ltd. v. JCIT  ( 2013) 27 ITR 663 ( Mum) (Trib) is affirmed.Editorial: SLP of revenue is dismissed , CIT  v. Parle Soft Drinks (Bangalore Pvt. Ltd. (2018) 258 Taxman 61 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ; Sale of bottles and crates was not revenue receipts, sale proceeds to be reduced from block of assets . ( AY. 1998-99)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32: Depreciation \u2014 Block of assets \u2014 Sale of  bottles and crates was not revenue receipts, sale proceeds to be reduced from block of assets [ S. 2(11), 43(5)  ]<\/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-229","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3H","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/229","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=229"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/229\/revisions"}],"predecessor-version":[{"id":2906,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/229\/revisions\/2906"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=229"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=229"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}