{"id":33606,"date":"2023-04-01T10:48:14","date_gmt":"2023-04-01T05:18:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-krishi-rasayan-exports-p-ltd-2023-290-taxman-567-cal-hc\/"},"modified":"2023-04-01T10:48:14","modified_gmt":"2023-04-01T05:18:14","slug":"pcit-v-krishi-rasayan-exports-p-ltd-2023-290-taxman-567-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-krishi-rasayan-exports-p-ltd-2023-290-taxman-567-cal-hc\/","title":{"rendered":"PCIT v. Krishi Rasayan Exports (P.) Ltd. (2023) 290 Taxman 567 (Cal.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that\u00a0 Interest subsidy and excise refund should be treated as capital receipts for the purpose of computing book profit. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Interest subsidy and excise refund-Capital receipt for purpose of book profit. [S. 4] <\/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-33606","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8K2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33606","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=33606"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33606\/revisions"}],"predecessor-version":[{"id":33607,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33606\/revisions\/33607"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}