{"id":27652,"date":"2022-06-26T21:51:21","date_gmt":"2022-06-26T16:21:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-daawat-foods-ltd-2021-91-itr-110-delhitrib-4\/"},"modified":"2022-06-26T21:51:21","modified_gmt":"2022-06-26T16:21:21","slug":"dy-cit-v-daawat-foods-ltd-2021-91-itr-110-delhitrib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-daawat-foods-ltd-2021-91-itr-110-delhitrib-4\/","title":{"rendered":"Dy. CIT v. Daawat Foods Ltd. (2021) 91 ITR 110 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that section 80-IB(11A) mandated that the assessee should be engaged in an \u201dintegrated business\u201d. In the present case, the assessee had demonstrated that the three elements, i. e., handling, storage and transportation of food grains, were harmoniously interrelated as a single activity and thus the assessee was eligible for deduction under section 80-IB(11A) of the Act. The assessee had demonstrated that it fulfilled the parameters of the exemptions. Besides, the Tribunal had on identical facts allowed deduction claimed under section 80-IB(11A) for the assessee\u2019s group company as well. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB(11A) : Undertaking-Business of processing, preservation and packing of fruits or vegetable eligible-Agricultural produce-handling, storage and transportation of food grains harmoniously interrelated as a single activity-Entitled to  deduction. <\/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-27652","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7c0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27652","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=27652"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27652\/revisions"}],"predecessor-version":[{"id":27653,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27652\/revisions\/27653"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27652"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27652"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}