{"id":3832,"date":"2019-02-01T13:13:18","date_gmt":"2019-02-01T13:13:18","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-a-p-export-2019-410-itr-168-cal-hc\/"},"modified":"2019-04-30T09:51:48","modified_gmt":"2019-04-30T09:51:48","slug":"cit-v-a-p-export-2019-410-itr-168-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-a-p-export-2019-410-itr-168-cal-hc\/","title":{"rendered":"CIT   v. A. P. Export. (2019) 410 ITR 168\/ 175 DTR 66 \/ 307 CTR 550(Cal) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court\u00a0 held that<em>,<\/em>purchase of semi-finished garments and making them export worthy, constitute manufacture hence entitle\u00a0 to exemption .\u00a0 Followed, Aspinwall and Co Ltd. v. CIT ( 2001) 251 ITR 323 (SC)(AY. 2004 -05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10B : Export oriented undertakings\u2013Manufacture- Purchase of semi-finished garments and making them export worthy-Constitute manufacture \u2013 Entitle  to exemption.<\/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-3832","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ZO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3832","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=3832"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3832\/revisions"}],"predecessor-version":[{"id":5287,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3832\/revisions\/5287"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3832"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3832"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}