{"id":47603,"date":"2024-11-07T16:44:00","date_gmt":"2024-11-07T11:14:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-world-wide-stone-2024466-itr-748-rajhc\/"},"modified":"2024-11-07T16:44:00","modified_gmt":"2024-11-07T11:14:00","slug":"cit-v-world-wide-stone-2024466-itr-748-rajhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-world-wide-stone-2024466-itr-748-rajhc\/","title":{"rendered":"CIT v. World Wide Stone (2024)466 ITR 748 (Raj)(HC)"},"content":{"rendered":"<p>Dismissing the appeal the Court held\u00a0 that considering the activity of cutting and polishing of tiles carried out by the assessee from the blocks mined and in view of the decision in\u00a0CIT v. Goverdhan Prasad (D. B. I. T. A. No. 299 of 2009 dated March 2, 2017), the Tribunal was proper in granting the benefit of special deduction under section\u00a080IB. No substantial question of law. (AY.2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB : Industrial undertakings-Manufacture or production of Article or thing-Cutting and polishing of blocks mined into tiles-Manufacturing activity \u2014Entitle to deduction. [S. 260A]  <\/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-47603","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cnN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47603","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=47603"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47603\/revisions"}],"predecessor-version":[{"id":47604,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47603\/revisions\/47604"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47603"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47603"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}