{"id":371,"date":"2018-04-29T16:51:02","date_gmt":"2018-04-29T16:51:02","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-reliance-industries-ltd-2018-161-dtr-420-bom-hc-4\/"},"modified":"2019-03-31T04:00:00","modified_gmt":"2019-03-31T04:00:00","slug":"cit-v-reliance-industries-ltd-2018-161-dtr-420-bom-hc-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-reliance-industries-ltd-2018-161-dtr-420-bom-hc-4\/","title":{"rendered":"CIT v. Reliance Industries Ltd ( 2018) 161 DTR 420\/( 2019) 410 ITR 468   ( Bom) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ; Only the actual expenses for earning dividend income ought to be taken and not on estimate basis . ( AY. 2003 -04 to 2006 -07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80M : Inter corporate dividends -Only the actual expenses for earning dividend income ought to be taken and not on estimate basis .<\/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-371","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/371","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=371"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/371\/revisions"}],"predecessor-version":[{"id":4597,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/371\/revisions\/4597"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=371"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=371"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}