{"id":25277,"date":"2022-03-05T08:50:29","date_gmt":"2022-03-05T03:20:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/infosys-bpm-ltd-v-dy-cit-2021-87-itr-193-bang-trib-2\/"},"modified":"2022-03-05T08:50:29","modified_gmt":"2022-03-05T03:20:29","slug":"infosys-bpm-ltd-v-dy-cit-2021-87-itr-193-bang-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/infosys-bpm-ltd-v-dy-cit-2021-87-itr-193-bang-trib-2\/","title":{"rendered":"Infosys Bpm Ltd. v. Dy. CIT (2021) 87 ITR 193 ( Bang) (Trib)"},"content":{"rendered":"<p>Tribunal held that while computing the deduction communication expenses is to be deducted from both export turnover and total turnover. \u00a0Followed CIT v. HCL Technologies Ltd\u00a0 ( 2018) 404 ITR 719 (SC) (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10A : Free trade zone &#8211;  Export turnover &#8211; Communication expenses is to be deducted from both export turnover and total turnover.  <\/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-25277","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6zH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25277","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=25277"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25277\/revisions"}],"predecessor-version":[{"id":25278,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25277\/revisions\/25278"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}