{"id":359,"date":"2018-04-29T16:25:17","date_gmt":"2018-04-29T16:25:17","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-ramshree-steels-pvt-ltd-2018-400-itr-61-all-hc\/"},"modified":"2018-04-29T16:25:17","modified_gmt":"2018-04-29T16:25:17","slug":"cit-v-ramshree-steels-pvt-ltd-2018-400-itr-61-all-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-ramshree-steels-pvt-ltd-2018-400-itr-61-all-hc\/","title":{"rendered":"CIT v. Ramshree Steels Pvt. Ltd. (2018) 400 ITR 61 (All) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ;  Loss of Current year and carried forward loss off of earlier year from non-speculative business can be set off against profit of speculative business of  current year.   ( AY. 2005 -06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 72 : Carry forward and set off  of business losses -Loss of Current year and carried forward loss off of earlier year from non-speculative business can be set off against profit of speculative business of  current year.  [ S. 72(1 ) ]<\/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-359","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5N","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/359","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=359"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/359\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}