{"id":27411,"date":"2022-06-26T17:47:03","date_gmt":"2022-06-26T12:17:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/axis-clinicals-ltd-v-dy-cit-2021-211-ttj-128-200-dtr-201-hyd-trib\/"},"modified":"2022-06-26T17:47:03","modified_gmt":"2022-06-26T12:17:03","slug":"axis-clinicals-ltd-v-dy-cit-2021-211-ttj-128-200-dtr-201-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/axis-clinicals-ltd-v-dy-cit-2021-211-ttj-128-200-dtr-201-hyd-trib\/","title":{"rendered":"Axis Clinicals Ltd. v. Dy.CIT (2021) 211 TTJ 128 \/ 200 DTR 201 (Hyd.) (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that the activity of conducting clinical trials on individuals by administering them drugs and thereafter processing the reactions in computer by applying the various software\u00a0 and then transmitting the same to its clients cannot be considered as data processing as no data\u00a0 is\u00a0 provided by the clients. The assessee is not entitle to exemption. (AY. 2010-11, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10B : Export oriented undertakings-Data processing-Clinical trials-Cannot be considered as data processing-Not entitle to exemption. <\/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-27411","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-787","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27411","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=27411"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27411\/revisions"}],"predecessor-version":[{"id":27412,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27411\/revisions\/27412"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}