{"id":5207,"date":"2019-04-28T15:05:26","date_gmt":"2019-04-28T15:05:26","guid":{"rendered":"http:\/\/itatonline.org\/digest\/arun-malhotra-v-ao-2018-196-ttj-719-2019-173-dtr-276-delhitrib-2\/"},"modified":"2019-04-28T15:05:26","modified_gmt":"2019-04-28T15:05:26","slug":"arun-malhotra-v-ao-2018-196-ttj-719-2019-173-dtr-276-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arun-malhotra-v-ao-2018-196-ttj-719-2019-173-dtr-276-delhitrib-2\/","title":{"rendered":"Arun Malhotra. v. AO ( 2018) 196 TTJ 719 \/(2019) 173  DTR 276  (Delhi)(Trib)"},"content":{"rendered":"<p><em>Tribunal held that the <\/em><em>\u00a0<\/em><em>Assessee filed return of income u\/s 158BC and assessment was completed against him in his proprietorship concern. Exports were made, export proceeds were received through Banking channel and audit report was also filed in name of proprietorship concern before its incorporation. Entitle to deduction .<\/em>(BP.1-4-1989 to 14-07-1999)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.80HHC:Export business- Audit report was filed in the name of proprietorship concern \u2013 Disallowance of claim is held to be not valid . [ S.158BC ]<\/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-5207","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1lZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5207","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=5207"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5207\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}