{"id":35958,"date":"2023-08-27T20:51:45","date_gmt":"2023-08-27T15:21:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/agilent-technologies-international-pvt-ltd-v-acit-202297-itr-326-delhi-trib\/"},"modified":"2023-08-27T20:51:45","modified_gmt":"2023-08-27T15:21:45","slug":"agilent-technologies-international-pvt-ltd-v-acit-202297-itr-326-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/agilent-technologies-international-pvt-ltd-v-acit-202297-itr-326-delhi-trib\/","title":{"rendered":"Agilent Technologies (International) Pvt. Ltd. v.ACIT (2022)97 ITR 326 (Delhi) (Trib)"},"content":{"rendered":"<p>The Tribunal held that regardless of the merits of the disallowances under section\u00a040(a)(ia), since the assessee was entitled to deduction under section\u00a010A\u00a0of the Act, it was entitled to deduction under section\u00a010A\u00a0of the Act on the assessed income as enhanced due to the disallowance of the expenditure on account of freight charges and expenses on hotel accommodation. (AY.2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia) : Amounts not deductible-Deduction at source-Exemption granted on income as enhanced by disallowance. [S. 10A]<\/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-35958","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9lY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35958","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=35958"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35958\/revisions"}],"predecessor-version":[{"id":35959,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35958\/revisions\/35959"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35958"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35958"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}