{"id":25468,"date":"2022-03-12T16:41:55","date_gmt":"2022-03-12T11:11:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/samrat-plywood-ltd-v-acit-2021-87-itr-102-chd-trib\/"},"modified":"2022-06-07T20:53:09","modified_gmt":"2022-06-07T15:23:09","slug":"samrat-plywood-ltd-v-acit-2021-87-itr-102-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/samrat-plywood-ltd-v-acit-2021-87-itr-102-chd-trib\/","title":{"rendered":"Samrat Plywood Ltd. v. ACIT (2021) 87 ITR 102 \/ 203 DTR 421 (Chd.)(Trib.)"},"content":{"rendered":"<p>Initial assessment year is previous year in which undertaking or enterprise begins to manufacture or produce articles or things. Commencement of\u00a0 business on 28-12-2006. Tribunal also held that loss can only be set off against profits of\u00a0 eligible unit in Assessment Year 2008-09. (AY.2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 81C : Undertakings-Special category states-Initial assessment-Commencement Of Business On 28-12-2006-Loss can only be set off  against profits of  eligible unit in Assessment Year 2008-09. [S. 80IA(5), 80IC(7)]<\/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-25468","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6CM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25468","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=25468"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25468\/revisions"}],"predecessor-version":[{"id":27306,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25468\/revisions\/27306"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25468"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25468"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}