{"id":23202,"date":"2021-12-21T16:47:55","date_gmt":"2021-12-21T11:17:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-global-santafe-drilling-company-2021-189-itd-416-mum-trib-2\/"},"modified":"2022-10-21T17:13:43","modified_gmt":"2022-10-21T11:43:43","slug":"dcit-v-global-santafe-drilling-company-2021-189-itd-416-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-global-santafe-drilling-company-2021-189-itd-416-mum-trib-2\/","title":{"rendered":"DCIT v. Global Santafe Drilling Company (2021) 189 ITD 416\/ (2022) 216 TTJ 519  (Mum.)(Trib.)"},"content":{"rendered":"<p>Service tax is to be excluded from gross receipts for purpose of computation of income under section 44BB of the Act.\u00a0 (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 44BB : Mineral oils-Non-resident-Business for prospecting \/ exploration, mineral oil, etc-Service tax is to be excluded. <\/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-23202","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-62e","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23202","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=23202"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23202\/revisions"}],"predecessor-version":[{"id":30392,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23202\/revisions\/30392"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}