{"id":3741,"date":"2019-01-20T13:42:54","date_gmt":"2019-01-20T13:42:54","guid":{"rendered":"http:\/\/itatonline.org\/digest\/admac-formulations-v-cit-2018-409-itr-661-phhc-editorial-order-in-hycron-electronics-v-ito-2015-41-itr-486-chd-trib-is-affirmed\/"},"modified":"2019-01-20T13:42:54","modified_gmt":"2019-01-20T13:42:54","slug":"admac-formulations-v-cit-2018-409-itr-661-phhc-editorial-order-in-hycron-electronics-v-ito-2015-41-itr-486-chd-trib-is-affirmed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/admac-formulations-v-cit-2018-409-itr-661-phhc-editorial-order-in-hycron-electronics-v-ito-2015-41-itr-486-chd-trib-is-affirmed\/","title":{"rendered":"Admac Formulations. v. CIT  (2018)  409 ITR 661 (P&#038;H)(HC) Editorial: Order in Hycron Electronics v. ITO ( 2015) 41 ITR 486 (Chd) (Trib) is affirmed"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that ,once exemption \u00a0of 100% deduction is claimed for initial period of five years , the assessee cannot calim deduction at 100% beyond period of five years on ground of substantial expansion . <strong>\u00a0<\/strong>(AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IC : Special category  States -Initial Assessment Year \u2014Substantial expansion- Claimed  100%  deduction for five years-  Cannot claim deduction at 100 Per Cent. beyond period of five years on ground of   substantial expansion.<\/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-3741","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Yl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3741","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=3741"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3741\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3741"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3741"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3741"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}