{"id":5112,"date":"2019-04-22T11:12:28","date_gmt":"2019-04-22T11:12:28","guid":{"rendered":"http:\/\/itatonline.org\/digest\/friends-alloys-v-acit-2018-163-dtr-273-192-ttj-494-chd-trib\/"},"modified":"2019-04-22T11:12:28","modified_gmt":"2019-04-22T11:12:28","slug":"friends-alloys-v-acit-2018-163-dtr-273-192-ttj-494-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/friends-alloys-v-acit-2018-163-dtr-273-192-ttj-494-chd-trib\/","title":{"rendered":"Friends Alloys  v. ACIT  (2018) 163 DTR 273 \/ 192 TTJ 494 (Chd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that on substantial expansion entitle to deduction .Followed Stovekraft India v. CIT (.HP )(HC)(ITA No. 20 of 2015 dt. 7-12-2017) (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IC : Special category  States-substantial expansion-Entitle to deduction. [S. 80IB (5), 80IC(7)]<\/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-5112","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1ks","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5112","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=5112"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5112\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5112"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5112"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}