{"id":47996,"date":"2024-11-19T11:43:42","date_gmt":"2024-11-19T06:13:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/asian-paints-ltd-v-acit-2024-205-itd-680-mum-trib-2\/"},"modified":"2024-11-19T11:43:42","modified_gmt":"2024-11-19T06:13:42","slug":"asian-paints-ltd-v-acit-2024-205-itd-680-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asian-paints-ltd-v-acit-2024-205-itd-680-mum-trib-2\/","title":{"rendered":"Asian Paints Ltd. v. ACIT (2024) 205 ITD 680 (Mum.)(Trib.)"},"content":{"rendered":"<p>Assessee is\u00a0 engaged in business of manufacturing paints and enamels. Electricity grants received by assessee from State Government under Industrial Policy, 2005 for setting up a project for manufacturing of paints is\u00a0 capital in nature. (AY. 2014-15)c<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax-Grant-Electricity grants received by assessee from State Government under Industrial Policy, 2005 for setting up a project for manufacturing of paints is  capital in nature.<\/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-47996","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cu8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47996","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=47996"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47996\/revisions"}],"predecessor-version":[{"id":47997,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47996\/revisions\/47997"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47996"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47996"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}