{"id":30963,"date":"2022-12-07T10:56:25","date_gmt":"2022-12-07T05:26:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-apollo-tyres-ltd-no-1-2022-447-itr-377-ker-hc-2\/"},"modified":"2022-12-07T10:56:25","modified_gmt":"2022-12-07T05:26:25","slug":"cit-v-apollo-tyres-ltd-no-1-2022-447-itr-377-ker-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-apollo-tyres-ltd-no-1-2022-447-itr-377-ker-hc-2\/","title":{"rendered":"CIT v. Apollo Tyres Ltd. (No. 1) (2022) 447 ITR 377 (Ker.)(HC)"},"content":{"rendered":"<p>Held that \u00a0on remand of the issue of deduction under section\u00a080-IA\u00a0by the Tribunal, the Assessing Officer had reiterated the stand taken earlier and it was answered against the assessee. The assessee had no case that the matter had been taken up any further and hence it had attained finality. No question of law arose in respect of this issue.(AY.1999-2000)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA : Industrial undertakings-Infrastructure  development-On facts held to be not allowable-No substantial question of law. [S.260A] <\/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-30963","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-83p","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30963","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=30963"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30963\/revisions"}],"predecessor-version":[{"id":30964,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30963\/revisions\/30964"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30963"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30963"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30963"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}