{"id":44175,"date":"2024-07-12T10:45:39","date_gmt":"2024-07-12T05:15:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jardine-lloyd-thompson-p-ltd-v-acit-2023104-itr-30-sn-mum-trib\/"},"modified":"2024-07-12T10:45:39","modified_gmt":"2024-07-12T05:15:39","slug":"jardine-lloyd-thompson-p-ltd-v-acit-2023104-itr-30-sn-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jardine-lloyd-thompson-p-ltd-v-acit-2023104-itr-30-sn-mum-trib\/","title":{"rendered":"Jardine Lloyd Thompson P. Ltd. v ACIT (2023)104 ITR 30 (SN.)(Mum) (Trib)"},"content":{"rendered":"<p>Held that \u00a0the assessee had placed the surplus funds in fixed deposits and earned interest therefrom. The interest income earned by the assessee was eligible for deduction under section\u00a010AA.Followed-CIT v. Hewlett Packard Global soft ltd (2018) 403 ITR 453 (Karn)(HC)\u00a0(AY.\u00a0 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10AA : Special Economic Zones-Surplus funds-Interest on  fixed deposit-Eligible profits-Interest earned is  eligible for deduction.  <\/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-44175","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-buv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44175","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=44175"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44175\/revisions"}],"predecessor-version":[{"id":44176,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44175\/revisions\/44176"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44175"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44175"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44175"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}