{"id":25993,"date":"2022-03-27T11:11:49","date_gmt":"2022-03-27T05:41:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rasna-pvt-ltd-v-dy-cit-2021-90-itr-39-sn-ahd-trib-2\/"},"modified":"2022-03-27T11:11:49","modified_gmt":"2022-03-27T05:41:49","slug":"rasna-pvt-ltd-v-dy-cit-2021-90-itr-39-sn-ahd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rasna-pvt-ltd-v-dy-cit-2021-90-itr-39-sn-ahd-trib-2\/","title":{"rendered":"Rasna Pvt. Ltd. v. Dy.CIT (2021) 90 ITR 39 (SN) (Ahd.)(Trib.)"},"content":{"rendered":"<p>Held that the allocation\u00a0 of financial expenses by the Assessing Officer is held to be valid. (AY. 2013-14 to 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IC : Special category  States-Failure to allocate financial expenses-Assessee allocating on the basis of ratio 58. 67 %-The Assessing Officer computing 58.69%-Held to be justified. <\/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-25993","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Lf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25993","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=25993"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25993\/revisions"}],"predecessor-version":[{"id":25994,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25993\/revisions\/25994"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25993"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25993"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}