{"id":29992,"date":"2022-10-03T17:40:04","date_gmt":"2022-10-03T12:10:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-e-v-narmada-clean-tech-ltd-2022-446-itr-366-guj-hc\/"},"modified":"2022-10-03T17:40:04","modified_gmt":"2022-10-03T12:10:04","slug":"cit-e-v-narmada-clean-tech-ltd-2022-446-itr-366-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-e-v-narmada-clean-tech-ltd-2022-446-itr-366-guj-hc\/","title":{"rendered":"CIT (E) v. Narmada Clean Tech Ltd. (2022) 446 ITR 366 (Guj.)(HC)"},"content":{"rendered":"<p>Held that the subsidy was given towards administrative expenses incurred by the assessee-company during the execution of project for upgradation of infrastructure facilities for expansion of the infrastructure facility fell in the category of \u201ccapital\u201d. It was not a revenue receipt. (AY.\u00a0 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax-Income or  capital-Subsidy received from Government for upgrading of  Infrastructure facilities-Capital receipt. [S. 115JB] <\/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-29992","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7NK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29992","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=29992"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29992\/revisions"}],"predecessor-version":[{"id":29993,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29992\/revisions\/29993"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29992"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29992"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}