{"id":30292,"date":"2022-10-19T13:17:41","date_gmt":"2022-10-19T07:47:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-altruist-technologies-p-ltd-2022-287-taxman-269-217-dtr-385-hphc\/"},"modified":"2023-02-05T16:48:55","modified_gmt":"2023-02-05T11:18:55","slug":"pcit-v-altruist-technologies-p-ltd-2022-287-taxman-269-217-dtr-385-hphc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-altruist-technologies-p-ltd-2022-287-taxman-269-217-dtr-385-hphc\/","title":{"rendered":"PCIT v. Altruist Technologies (P) Ltd. (2022) 287 Taxman 269 \/ 217 DTR 385\/ 328 CTR 580 (HP)(HC)"},"content":{"rendered":"<p>Held that\u00a0 with a view to expand its business had started a new Unit-III by making investment and new employees were recruited by assessee for said Unit-III and separate account books were maintained by assessee qua Unit-II and Unit-III. The assessee would be entitled to claim benefit under section 80-IC by treating Unit-III as a separate and distinct Unit.\u00a0 (AY 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IC : Special category  States-Business of Information and Communication Technology-Unit III-Splitting up or reconstruction-Separate books of account maintained-Entitle deduction as a sperate unit. <\/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-30292","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7SA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30292","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=30292"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30292\/revisions"}],"predecessor-version":[{"id":32483,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30292\/revisions\/32483"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}