{"id":370,"date":"2018-04-29T16:50:05","date_gmt":"2018-04-29T16:50:05","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-aishwarya-health-care-2018-401-itr-398-patna-hc-cit-v-gunjita-nir-prop-aishwarya-health-care-2018-401-itr-398-patna-hc\/"},"modified":"2018-04-29T16:50:05","modified_gmt":"2018-04-29T16:50:05","slug":"cit-v-aishwarya-health-care-2018-401-itr-398-patna-hc-cit-v-gunjita-nir-prop-aishwarya-health-care-2018-401-itr-398-patna-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-aishwarya-health-care-2018-401-itr-398-patna-hc-cit-v-gunjita-nir-prop-aishwarya-health-care-2018-401-itr-398-patna-hc\/","title":{"rendered":"CIT v. Aishwarya Health Care.  (2018)  401 ITR 398 (Patna) (HC) CIT v .Gunjita Nir Prop.  Aishwarya Health Care.  (2018)  401 ITR 398 (Patna) (HC)"},"content":{"rendered":"<p>Dismissing the appeals of the revenue ,  the court held that,   Undertaking job work by providing labour and factory space to manufacturers of medicines , was entitle to deduction .  The findings recorded by the Tribunal were based on due appreciation of factual material available on record. The decisions rendered by the Tribunal were based on questions that involved legal principle, approved by various High Courts and a different view was not called for.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IC : Special category  States &#8211; Undertaking job work by providing labour and factory space to manufacturers of medicines  is  entitle to deduction .<\/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-370","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Y","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/370","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=370"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/370\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=370"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=370"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}