{"id":25923,"date":"2022-03-27T10:56:58","date_gmt":"2022-03-27T05:26:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/progress-software-solutions-india-p-ltd-v-dy-cit-2021-90-itr-70-sn-214-ttj-1-smc-mum-trib\/"},"modified":"2022-03-27T10:56:58","modified_gmt":"2022-03-27T05:26:58","slug":"progress-software-solutions-india-p-ltd-v-dy-cit-2021-90-itr-70-sn-214-ttj-1-smc-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/progress-software-solutions-india-p-ltd-v-dy-cit-2021-90-itr-70-sn-214-ttj-1-smc-mum-trib\/","title":{"rendered":"Progress Software Solutions India P. Ltd. v. Dy.CIT (2021) 90 ITR 70 (SN) \/ 214 TTJ 1 (SMC) (Mum.)(Trib.)"},"content":{"rendered":"<p>The Assessing Officer was to verify the books of account maintained, both, for export-oriented units and non export-oriented units and if the salary paid to the employees of both the export-oriented units and non export-oriented units, was found to be on actual basis as per the separately maintained books of account, no disallowance could be made. Matter remanded. (AY.\u00a0 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10B : Export oriented undertakings-Separate books of account-No disallowance could  be made-Matter remanded.  <\/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-25923","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6K7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25923","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=25923"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25923\/revisions"}],"predecessor-version":[{"id":25924,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25923\/revisions\/25924"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25923"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25923"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}