{"id":26263,"date":"2022-04-06T17:28:25","date_gmt":"2022-04-06T11:58:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tilak-raj-arora-v-cit-2021-92-itr-52-sn-delhitrib\/"},"modified":"2022-04-06T17:28:25","modified_gmt":"2022-04-06T11:58:25","slug":"tilak-raj-arora-v-cit-2021-92-itr-52-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tilak-raj-arora-v-cit-2021-92-itr-52-sn-delhitrib\/","title":{"rendered":"Tilak Raj Arora v. CIT (2021) 92 ITR 52 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that the previous year in which substantial expansion undertaken would became initial assessment year.\u00a0 Entitled to 100 Per Cent. deduction from that assessment year subject to maximum period of\u00a0 ten years. \u00a0(AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IC : Special category  States-Substantial expansion-Initial assessment year-Previous year in which substantial expansion undertaken would became initial assessment year-Entitled to 100 Per Cent. deduction from that assessment year subject to maximum period of  ten years.  <\/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-26263","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6PB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26263","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=26263"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26263\/revisions"}],"predecessor-version":[{"id":26264,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26263\/revisions\/26264"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}