{"id":3281,"date":"2018-12-18T06:48:21","date_gmt":"2018-12-18T06:48:21","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-pasadensa-foods-ltd-2018-163-dtr-243-192-ttj-645-delhitrib\/"},"modified":"2018-12-18T06:48:21","modified_gmt":"2018-12-18T06:48:21","slug":"acit-v-pasadensa-foods-ltd-2018-163-dtr-243-192-ttj-645-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-pasadensa-foods-ltd-2018-163-dtr-243-192-ttj-645-delhitrib\/","title":{"rendered":"ACIT v. Pasadensa Foods Ltd. (2018) 163 DTR 243 \/ 192 TTJ 645 (Delhi)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that ; subsidy received from West Bengal Incentive Scheme from State\u00a0 Government for setting up of an industry in the backward area\u00a0 is\u00a0 to be treated as a capital receipt. (AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of Income tax \u2013 Capital or revenue -Subsidy received from Government for setting up of an industry in the backward area was to be treated as a capital receipt.<\/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-3281","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-QV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3281","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=3281"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3281\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}