{"id":3388,"date":"2018-12-27T11:44:53","date_gmt":"2018-12-27T11:44:53","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-ajay-agarwal-huf-2018-99-taxmann-com-18-259-taxman-134-bom-hc-editorial-slp-of-revenue-is-dismissed-cit-v-ajay-agarwal-huf-2018-259-taxman-133-sc\/"},"modified":"2018-12-27T11:44:53","modified_gmt":"2018-12-27T11:44:53","slug":"cit-v-ajay-agarwal-huf-2018-99-taxmann-com-18-259-taxman-134-bom-hc-editorial-slp-of-revenue-is-dismissed-cit-v-ajay-agarwal-huf-2018-259-taxman-133-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-ajay-agarwal-huf-2018-99-taxmann-com-18-259-taxman-134-bom-hc-editorial-slp-of-revenue-is-dismissed-cit-v-ajay-agarwal-huf-2018-259-taxman-133-sc\/","title":{"rendered":"CIT  v. Ajay Agarwal (HUF) (2018) 99 taxmann.com 18 \/ 259 Taxman 134 (Bom.) (HC) Editorial : SLP of revenue is dismissed ,CIT  v.  Ajay Agarwal (HUF) (2018) 259 Taxman 133 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue\u00a0 High Court held that, receiving basic engine from non-eligible unit, developed software at its eligible unit the assessee is entitle to exemption. Finding of the AO that software was substantially developed at non-eligible unit and thereafter it was placed in hard disk and shifted to eligible unit only with an intent to claim exemption was rightly rejected by the Tribunal. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10A : Free trade zone &#8211;  Development of software- Receiving basic engine from non-eligible unit, developed software at its eligible unit -Entitle to exemption. [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":[1],"tags":[],"class_list":["post-3388","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-SE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3388","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=3388"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3388\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}