{"id":3760,"date":"2019-01-26T03:41:19","date_gmt":"2019-01-26T03:41:19","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-mukta-enterprise-2019-174-itd-259-surat-trib\/"},"modified":"2019-07-21T07:20:46","modified_gmt":"2019-07-21T07:20:46","slug":"acit-v-mukta-enterprise-2019-174-itd-259-surat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-mukta-enterprise-2019-174-itd-259-surat-trib\/","title":{"rendered":"ACIT   v. Mukta Enterprise. (2019) 174 ITD 259  \/175 DTR 350 \/198 TTJ 374 (Surat)   (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that,\u00a0when the\u00a0 partnership deed has not provided any interest or remuneration to partners , the AO cannot disallow the\u00a0 interest and remuneration and reduce the eligible exemption.\u00a0\u00a0 ( AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10AA : Special economic zones &#8211;   Interest on capital and remuneration-Partnership deed is not providing any interest- AO cannot disallow the interest  and remuneration and reduce the eligible exemption .[ S.80IA ]<\/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-3760","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-YE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3760","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=3760"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3760\/revisions"}],"predecessor-version":[{"id":6201,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3760\/revisions\/6201"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3760"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}