{"id":4828,"date":"2019-04-10T12:31:55","date_gmt":"2019-04-10T12:31:55","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-adm-agro-industries-dharwad-p-ltd-2019-175-itd-324-delhitrib\/"},"modified":"2019-04-10T12:31:55","modified_gmt":"2019-04-10T12:31:55","slug":"acit-v-adm-agro-industries-dharwad-p-ltd-2019-175-itd-324-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-adm-agro-industries-dharwad-p-ltd-2019-175-itd-324-delhitrib\/","title":{"rendered":"ACIT   v.  ADM Agro Industries Dharwad (P.) Ltd. (2019) 175 ITD 324 (Delhi)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the\u00a0 Tribunal held that the AO could not reject assessee&#8217;s claim for set off of accumulated loss by merely maintaining that assessee did not comply with conditions laid down in S. 72A but not specifying as to how those conditions were not met by assessee. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 72A : Carry forward and set off of accumulated loss\u2013 Amalgamation-Not specified at to how those conditions were not met-Allowed to be set off.<\/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":[1],"tags":[],"class_list":["post-4828","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1fS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4828","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=4828"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4828\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}