{"id":25596,"date":"2022-03-17T13:16:28","date_gmt":"2022-03-17T07:46:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kaneria-granito-ltd-v-dy-cit-2021-88-itr-7-sn-surattrib\/"},"modified":"2022-03-17T13:16:28","modified_gmt":"2022-03-17T07:46:28","slug":"kaneria-granito-ltd-v-dy-cit-2021-88-itr-7-sn-surattrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kaneria-granito-ltd-v-dy-cit-2021-88-itr-7-sn-surattrib\/","title":{"rendered":"Kaneria Granito Ltd. v. Dy. CIT (2021) 88 ITR 7 (SN) (Surat)(Trib.)"},"content":{"rendered":"<p>Held that the assessee was entitled to set-off of unabsorbed depreciation and carry forward of business loss. The Assessing Officer was to examine the return of income of the assessee and the charts, and after due verification, allow the claim of assessee in accordance with law. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 72 : Carry forward and set off  of business losses-Unabsorbed depreciation loss-Carried forward business loss and unabsorbed depreciation loss should be allowed in accordance with law. [S. 32(2)]<\/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-25596","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6EQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25596","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=25596"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25596\/revisions"}],"predecessor-version":[{"id":25597,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25596\/revisions\/25597"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}