{"id":51265,"date":"2025-02-18T16:13:15","date_gmt":"2025-02-18T10:43:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ipca-laboratories-ltd-v-dy-cit-2024-113-itr-53-230-ttj-409-mum-trib\/"},"modified":"2025-02-18T16:13:15","modified_gmt":"2025-02-18T10:43:15","slug":"ipca-laboratories-ltd-v-dy-cit-2024-113-itr-53-230-ttj-409-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ipca-laboratories-ltd-v-dy-cit-2024-113-itr-53-230-ttj-409-mum-trib\/","title":{"rendered":"IPCA Laboratories Ltd. v. Dy. CIT (2024) 113 ITR 53 \/ 230 TTJ 409 (Mum.)(Trib.)"},"content":{"rendered":"<p>Central excise subsidy from Central Government. Subsidy granted for setting up new unit in Sikkim is a\u00a0 capital receipt\u00a0 and is not liable to tax. (AY.2009-10 to 2012-13, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax-Central excise subsidy from Central Government-Subsidy granted for setting up new unit in Sikkim-Capital receipt-Not liable to tax. [S. 28(i)]<\/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-51265","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dkR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51265","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=51265"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51265\/revisions"}],"predecessor-version":[{"id":51266,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51265\/revisions\/51266"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}