{"id":51856,"date":"2025-03-18T10:49:01","date_gmt":"2025-03-18T05:19:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-jindal-poly-films-ltd-2024114-itr-72-sndelhitrib\/"},"modified":"2025-03-18T10:49:01","modified_gmt":"2025-03-18T05:19:01","slug":"acit-v-jindal-poly-films-ltd-2024114-itr-72-sndelhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-jindal-poly-films-ltd-2024114-itr-72-sndelhitrib\/","title":{"rendered":"ACIT v. Jindal Poly Films Ltd. (2024)114 ITR 72 (SN)(Delhi)(Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>Whether sales tax subsidy is capital receipt or revenue receipt the additional ground is admitted and the\u00a0 matter remanded for verification. As regards disallowance under section 14A the <strong>\u00a0<\/strong>matter is remanded to\u00a0 the Assessing Officer. <strong>\u00a0\u00a0\u00a0\u00a0<\/strong><em>(<\/em>AY.2007-08 to 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax-Capital or revenue-Sales tax subsidy-Additional ground is admitted-Matter remanded-Exempted income-Disallowance-Matter remanded.   [S. 28(1), 254(1)]   <\/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-51856","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-duo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51856","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=51856"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51856\/revisions"}],"predecessor-version":[{"id":51857,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51856\/revisions\/51857"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51856"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51856"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}