{"id":35869,"date":"2023-08-27T18:49:11","date_gmt":"2023-08-27T13:19:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/triumph-international-india-pvt-ltd-v-acit-2022100-itr-33-snchennai-trib-2\/"},"modified":"2023-08-27T18:49:11","modified_gmt":"2023-08-27T13:19:11","slug":"triumph-international-india-pvt-ltd-v-acit-2022100-itr-33-snchennai-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/triumph-international-india-pvt-ltd-v-acit-2022100-itr-33-snchennai-trib-2\/","title":{"rendered":"Triumph International (India) Pvt. Ltd. v. ACIT (2022)100 ITR 33 (SN)(Chennai) (Trib)"},"content":{"rendered":"<p>Held that the Assessing Officer was to verify and allow the assessee consequential deduction with regard to restatement of foreign exchange loss for Rs. 547.14 lakhs. The assessee was to provide the requisite information.(AY. 2010-11, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Restatement of  foreign exchange loss-Assessing Officer directed  to verify and allow.<\/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-35869","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9kx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35869","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=35869"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35869\/revisions"}],"predecessor-version":[{"id":35870,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35869\/revisions\/35870"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35869"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35869"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}