{"id":25554,"date":"2022-03-17T13:02:50","date_gmt":"2022-03-17T07:32:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-altisource-business-solutions-p-ltd-2021-88-itr-135-bang-trib\/"},"modified":"2022-03-17T13:02:50","modified_gmt":"2022-03-17T07:32:50","slug":"dy-cit-v-altisource-business-solutions-p-ltd-2021-88-itr-135-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-altisource-business-solutions-p-ltd-2021-88-itr-135-bang-trib\/","title":{"rendered":"Dy. CIT v. Altisource Business Solutions P. Ltd. (2021) 88 ITR 135 (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that \u00a0though section 10A is a provision for deduction, the stage of deduction would be while computing the gross total income of the eligible undertaking under Chapter IV and not at this stage of computation of the total income under Chapter VI. That there was no infirmity in the order of the Assessing Officer allowing exclusion of telecommunication expenses from the export turnover while computing deduction under section 10A. (AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10A : Free trade zone-Computation-Gross total income-Exclusion of  Telecommunication expenses from  export turnover proper. <\/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-25554","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Ea","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25554","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=25554"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25554\/revisions"}],"predecessor-version":[{"id":25555,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25554\/revisions\/25555"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25554"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}