{"id":25919,"date":"2022-03-27T10:56:11","date_gmt":"2022-03-27T05:26:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dell-international-services-india-p-ltd-v-add-cit-ltu-2021-90-itr-61-sn-bang-trib\/"},"modified":"2022-03-27T10:56:11","modified_gmt":"2022-03-27T05:26:11","slug":"dell-international-services-india-p-ltd-v-add-cit-ltu-2021-90-itr-61-sn-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dell-international-services-india-p-ltd-v-add-cit-ltu-2021-90-itr-61-sn-bang-trib\/","title":{"rendered":"Dell International Services India P. Ltd. v. Add. CIT (LTU) (2021) 90 ITR 61 (SN.) (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that Additions agreed under Mutual Agreement Procedure is entitled to benefit of\u00a0 deduction.\u00a0 Expenditure reduced from export turnover is to be reduced\u00a0 from total turnover. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10A : Free trade zone-Additions agreed under Mutual Agreement Procedure-Entitled to benefit of  deduction-Export turnover-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-25919","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6K3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25919","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=25919"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25919\/revisions"}],"predecessor-version":[{"id":25920,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25919\/revisions\/25920"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25919"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25919"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25919"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}