{"id":30965,"date":"2022-12-07T10:56:40","date_gmt":"2022-12-07T05:26:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-apollo-tyres-ltd-no-2-2022-447-itr-391-ker-hc-cit-v-apollo-tyres-ltd-no-3-2022-447-itr-393-ker-hc\/"},"modified":"2022-12-07T10:56:40","modified_gmt":"2022-12-07T05:26:40","slug":"cit-v-apollo-tyres-ltd-no-2-2022-447-itr-391-ker-hc-cit-v-apollo-tyres-ltd-no-3-2022-447-itr-393-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-apollo-tyres-ltd-no-2-2022-447-itr-391-ker-hc-cit-v-apollo-tyres-ltd-no-3-2022-447-itr-393-ker-hc\/","title":{"rendered":"CIT v. Apollo Tyres Ltd. (No. 2) (2022) 447 ITR 391 (Ker.)(HC) CIT v. Apollo Tyres Ltd. (No. 3) (2022) 447 ITR 393 (Ker.)(HC)"},"content":{"rendered":"<p>Held that the Tribunal was right in holding that the assessee\u2019s power generation units I and II constituted an \u201cundertaking\u201d under section\u00a080-IA\u00a0and were entitled to deduction thereunder.(AY.2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA : Industrial undertakings-Power generation units I and II constituted un undertaking-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-30965","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-83r","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30965","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=30965"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30965\/revisions"}],"predecessor-version":[{"id":30966,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30965\/revisions\/30966"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}