{"id":2376,"date":"2018-09-14T12:34:11","date_gmt":"2018-09-14T12:34:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/chambal-fertilizers-chemicals-ltd-v-cit-2018-95-taxmann-com-313-raj-hc\/"},"modified":"2018-09-14T12:34:11","modified_gmt":"2018-09-14T12:34:11","slug":"chambal-fertilizers-chemicals-ltd-v-cit-2018-95-taxmann-com-313-raj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chambal-fertilizers-chemicals-ltd-v-cit-2018-95-taxmann-com-313-raj-hc\/","title":{"rendered":"Chambal Fertilizers &#038; Chemicals Ltd v. CIT  (2018)  95 taxmann.com 313 ( Raj) (HC)"},"content":{"rendered":"<p>Court\u00a0 held that expenses provisions written back will not form a part of income since it was written off deposit which was kept in separate account and is not an income eligible for deduction.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA :Industrial undertakings  -Expenses provision written back will not form a part of income since it was written off deposit which was kept in separate account and is not an income eligible .<\/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-2376","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Ck","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2376","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=2376"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2376\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2376"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2376"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}