{"id":2969,"date":"2018-11-22T12:34:13","date_gmt":"2018-11-22T12:34:13","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-r-prakash-dhanya-foods-2018-405-itr-261-ker-hc\/"},"modified":"2019-03-20T00:55:19","modified_gmt":"2019-03-20T00:55:19","slug":"cit-v-r-prakash-dhanya-foods-2018-405-itr-261-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-r-prakash-dhanya-foods-2018-405-itr-261-ker-hc\/","title":{"rendered":"CIT  v. R. Prakash, Dhanya Foods. (2018) 405 ITR 261\/ 304 CTR 333\/ 167 DTR 229 (Ker) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ; <b>\u00a0<\/b>processing of cashew nuts in own factory and Industrial undertaking of sister concerns in backward areas is entitle to deduction.<i><\/i>(<b><\/b>AY. 1993-94, 1994-95\u00a0 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80HH :Newly established industrial undertakings &#8211; Back ward areas \u2013Processing of cashew nuts in own factory and Industrial undertaking of sister concerns in backward areas \u2014Entitle 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":[1],"tags":[],"class_list":["post-2969","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-LT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2969","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=2969"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2969\/revisions"}],"predecessor-version":[{"id":4480,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2969\/revisions\/4480"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2969"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2969"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2969"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}