{"id":5106,"date":"2019-04-22T11:10:15","date_gmt":"2019-04-22T11:10:15","guid":{"rendered":"http:\/\/itatonline.org\/digest\/firstsource-solutions-ltd-v-dy-cit-2018-168-dtr-161-mum-trib\/"},"modified":"2019-07-21T14:13:19","modified_gmt":"2019-07-21T14:13:19","slug":"firstsource-solutions-ltd-v-dy-cit-2018-168-dtr-161-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/firstsource-solutions-ltd-v-dy-cit-2018-168-dtr-161-mum-trib\/","title":{"rendered":"Firstsource Solutions Ltd. v.  Dy. CIT (2018) 168 DTR 161\/( 2019) 197 TTJ 486 (Mum.)(Trib.)"},"content":{"rendered":"<p>Allowing\u00a0 the appeal of the assessee the Tribunal held that; there must be direct nexus between profits and gains of industrial undertaking and expenses which were sought to be apportioned\/attributable to it. Neither AO nor CIT(A) had examined nature of expenses and its nexus between STP unit or non-STP unit. Under these set of facts, issue required fresh examination at end of AO\u00a0 Referred Zandu Pharmaceutical Works Ltd\u00a0 (ITA No 8 of 2007 dt 12-09-2012) (AY. 2004 -05, 2005 -06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure\u2013Apportionment of expenses\u2013STP unit and non -STP unit\u2013Matter remanded.<\/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-5106","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1km","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5106","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=5106"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5106\/revisions"}],"predecessor-version":[{"id":6209,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5106\/revisions\/6209"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5106"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5106"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}