{"id":36325,"date":"2023-08-29T11:57:47","date_gmt":"2023-08-29T06:27:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jindal-steel-and-power-ltd-v-add-cit-202297-itr-516-delhi-trib-7\/"},"modified":"2023-08-29T11:57:47","modified_gmt":"2023-08-29T06:27:47","slug":"jindal-steel-and-power-ltd-v-add-cit-202297-itr-516-delhi-trib-7","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jindal-steel-and-power-ltd-v-add-cit-202297-itr-516-delhi-trib-7\/","title":{"rendered":"Jindal Steel and Power Ltd v. Add. CIT (2022)97 ITR 516 (Delhi) (Trib)"},"content":{"rendered":"<p>Held, that the assessee was eligible for deduction of 100 per cent of the export profits as computed under section\u00a080HHC\u00a0while computing the book profits in terms of clause (iv) of the Explanation to section\u00a0115JB\u00a0of the Act. (AY. 2003-04,2006-07 to 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80HHC : Export business-Book profit-Eligible for entire deduction on export. [S. 115JB  Expln. (iv).]<\/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-36325","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9rT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36325","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=36325"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36325\/revisions"}],"predecessor-version":[{"id":36326,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36325\/revisions\/36326"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36325"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36325"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}