{"id":36353,"date":"2023-08-29T12:29:26","date_gmt":"2023-08-29T06:59:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-mbd-printographics-p-ltd-2022-215-ttj-198-asrtrib\/"},"modified":"2023-08-29T12:29:26","modified_gmt":"2023-08-29T06:59:26","slug":"dy-cit-v-mbd-printographics-p-ltd-2022-215-ttj-198-asrtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-mbd-printographics-p-ltd-2022-215-ttj-198-asrtrib\/","title":{"rendered":"Dy.CIT v. MBD Printographics (P) Ltd (2022) 215 TTJ 198 (Asr)(Trib)"},"content":{"rendered":"<p>Held that the assesseee running a fully operational printing and publishing unit at Gagret in Himachal Pradesh, there was no evidence on record\u00a0 to show that the assessee was outsourcing significant of printing work to its sister concern located at Jalandhar or that the charges for such work\u00a0 was paid is lower than the market rate. The assessee is entitle to deduction. (AY. 2005-06 to 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IC : Special category  States-Survey-Printing and publishing at Gagret with technique and machinery-139 employees were found working at the time of survey-Outsourcing activities-Entitle to deduction [S. 133A, 145(3)]<\/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-36353","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9sl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36353","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=36353"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36353\/revisions"}],"predecessor-version":[{"id":36354,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36353\/revisions\/36354"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36353"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36353"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}