{"id":41686,"date":"2024-04-26T15:43:52","date_gmt":"2024-04-26T10:13:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hanuman-plantations-ltd-v-ito-2023104-itr-78-kol-trib\/"},"modified":"2024-04-26T15:43:52","modified_gmt":"2024-04-26T10:13:52","slug":"hanuman-plantations-ltd-v-ito-2023104-itr-78-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hanuman-plantations-ltd-v-ito-2023104-itr-78-kol-trib\/","title":{"rendered":"Hanuman Plantations Ltd. v. ITO (2023)104 ITR 78 (Kol) (Trib)"},"content":{"rendered":"<p>On appeal, it was held that disallowance of EPF has to be first added before computing 60:40. Thereby, only 40% of amount to be added in business income. (AY.2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 28(i) : Business income-Agricultural income-Apportionment AO is  directed to recompute disallowance and only 40% amount to be added to business income. [S. 2(24)(x), 36(1))(v),R. 8(1)] <\/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-41686","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aQm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41686","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=41686"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41686\/revisions"}],"predecessor-version":[{"id":41687,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41686\/revisions\/41687"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41686"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41686"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}