{"id":47132,"date":"2024-10-17T12:19:50","date_gmt":"2024-10-17T06:49:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-nirma-ltd-2024-299-taxman-180-sc-editorial-cit-v-nirma-ltd-2015-229-taxman-535-gujhc-4\/"},"modified":"2024-10-17T12:19:50","modified_gmt":"2024-10-17T06:49:50","slug":"cit-v-nirma-ltd-2024-299-taxman-180-sc-editorial-cit-v-nirma-ltd-2015-229-taxman-535-gujhc-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-nirma-ltd-2024-299-taxman-180-sc-editorial-cit-v-nirma-ltd-2015-229-taxman-535-gujhc-4\/","title":{"rendered":"CIT v. Nirma Ltd. (2024) 299 Taxman 180 (SC) Editorial : CIT v. Nirma Ltd (2015) 229 Taxman 535 (Guj)(HC)"},"content":{"rendered":"<p>High Court\u00a0 held that income on account of sale of various items of scrap was to be included for purpose of calculation of deduction under sections 80IA and 80HH. Tax effect is below threshold limits\u00a0 SLP of Revenue is dismissed.(AY. 1998-99)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA : Industrial undertakings-Infrastructure  development-Sale of various items of scrap-Eligible deduction-Tax effect is below threshold limits-SLP of Revenue is dismissed. [S. 80HH, 268A,  Art. 136] <\/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-47132","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cgc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47132","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=47132"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47132\/revisions"}],"predecessor-version":[{"id":47133,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47132\/revisions\/47133"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47132"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47132"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}