{"id":41185,"date":"2024-04-02T15:22:30","date_gmt":"2024-04-02T09:52:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dabur-india-ltd-v-dy-cit-2023101-itr-148-delhi-trib-2\/"},"modified":"2024-04-02T15:22:30","modified_gmt":"2024-04-02T09:52:30","slug":"dabur-india-ltd-v-dy-cit-2023101-itr-148-delhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dabur-india-ltd-v-dy-cit-2023101-itr-148-delhi-trib-2\/","title":{"rendered":"Dabur India Ltd. v. Dy. CIT (2023)101 ITR 148 (Delhi) (Trib)"},"content":{"rendered":"<p>Held, that based on the finding of the Commissioner (Appeals) that material facts in this case were similar to those of the earlier years in that expenses had no nexus with eligible units, his order upholding the assessee\u2019s eligibility for deduction under sections\u00a080IB\u00a0and\u00a080IC\u00a0was sustained. (AY. 2010-11, 2011-12).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IC : Special category  States-Special deduction-Apportionment of head office expense among eligible units not justified-No nexus with eligible units. [80IB]<\/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":[21],"tags":[],"class_list":["post-41185","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aIh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41185","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=41185"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41185\/revisions"}],"predecessor-version":[{"id":41186,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41185\/revisions\/41186"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}