{"id":46084,"date":"2024-09-08T18:39:58","date_gmt":"2024-09-08T13:09:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gujarat-industries-power-co-ltd-v-dy-cit2023-225-ttj-333-ahdtrib\/"},"modified":"2024-09-08T18:39:58","modified_gmt":"2024-09-08T13:09:58","slug":"gujarat-industries-power-co-ltd-v-dy-cit2023-225-ttj-333-ahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gujarat-industries-power-co-ltd-v-dy-cit2023-225-ttj-333-ahdtrib\/","title":{"rendered":"Gujarat Industries Power Co Ltd v. Dy.CIT(2023) 225 TTJ 333 (Ahd)(Trib)"},"content":{"rendered":"<p>Held that amount received as liquidated damages, sale of scrap, Miscellaneous income, sundry creditors written back are eligible for deduction. (AY. 2009-10, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA : Industrial undertakings-Enterprises engaged in infrastructure development-Liquidated damages-Sale of scrap-Miscellaneous income-Sundry creditors written back-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-46084","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bZi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46084","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=46084"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46084\/revisions"}],"predecessor-version":[{"id":46085,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46084\/revisions\/46085"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46084"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46084"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}