{"id":24959,"date":"2022-02-21T12:27:09","date_gmt":"2022-02-21T06:57:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/oil-palm-india-ltd-v-dy-cit-2021-208-dtr-345-ker-hc\/"},"modified":"2022-10-30T12:38:36","modified_gmt":"2022-10-30T07:08:36","slug":"oil-palm-india-ltd-v-dy-cit-2021-208-dtr-345-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/oil-palm-india-ltd-v-dy-cit-2021-208-dtr-345-ker-hc\/","title":{"rendered":"Oil Palm India Ltd. v. Dy.CIT (2021) 208 DTR 345\/(2022) 324 CTR 171  (Ker.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that Agricultural income is excluded from the scope of s. 10(1) of Cent Act.\u00a0 Agricultural income does not form part of computation under Section 14 of the IT Act.\u00a0\u00a0 Tribunal was justified is holding that agricultural income being exempt from taxation under the Central IT Act, the agricultural income tax paid by the assessee under Kerala Agricultural income Tax\u00a0 Act cannot be allowed as a deduction under the\u00a0 Income tax Act.\u00a0 (AY. 2007-08 to 2010-11, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions on actual payment-Tax paid under Kerala Agricultural Income-tax Act-Not allowable as deduction. [S. 10(1), 37(1),  Kerala Agricultural Income-tax Act, 1991] <\/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-24959","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6uz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24959","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=24959"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24959\/revisions"}],"predecessor-version":[{"id":30605,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24959\/revisions\/30605"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24959"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24959"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}