{"id":4833,"date":"2019-04-10T12:54:01","date_gmt":"2019-04-10T12:54:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/metal-clousers-p-ltd-v-dy-cit-2019-102-taxmann-com-71-261-taxman-162-karn-hc-editorial-slp-of-revenue-is-dismissed-dy-cit-v-metal-closures-p-ltd-2019-261-taxman-161-sc\/"},"modified":"2019-04-10T12:54:01","modified_gmt":"2019-04-10T12:54:01","slug":"metal-clousers-p-ltd-v-dy-cit-2019-102-taxmann-com-71-261-taxman-162-karn-hc-editorial-slp-of-revenue-is-dismissed-dy-cit-v-metal-closures-p-ltd-2019-261-taxman-161-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/metal-clousers-p-ltd-v-dy-cit-2019-102-taxmann-com-71-261-taxman-162-karn-hc-editorial-slp-of-revenue-is-dismissed-dy-cit-v-metal-closures-p-ltd-2019-261-taxman-161-sc\/","title":{"rendered":"Metal Clousers ( P.) Ltd. v. Dy.CIT  (2019) 102 taxmann.com 71 \/ 261 Taxman 162 (Karn.)(HC) Editorial : SLP of revenue is dismissed  Dy. CIT v. Metal Closures (P.) Ltd. (2019) 261 Taxman 161 (SC)"},"content":{"rendered":"<p>Allowing the appeal of the assesse High Court held that, deemed export of goods through parties is entitle to deduction. Followed PCIT v International Stones India ( P) Ltd ( 2018) 95 taxmann.com 287 (Karn) (HC)\u00a0 (AY. 2008-09 to 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10B : Export oriented undertakings-Deemed exports-Export through third parties-Entitled to 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":[1],"tags":[],"class_list":["post-4833","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1fX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4833","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=4833"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4833\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}