{"id":53970,"date":"2025-05-10T10:27:06","date_gmt":"2025-05-10T04:57:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hindustan-unilever-ltd-v-dy-cit-2024-232-ttj-861-38-nypttj-1420-mumtrib-3\/"},"modified":"2025-05-10T10:27:06","modified_gmt":"2025-05-10T04:57:06","slug":"hindustan-unilever-ltd-v-dy-cit-2024-232-ttj-861-38-nypttj-1420-mumtrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hindustan-unilever-ltd-v-dy-cit-2024-232-ttj-861-38-nypttj-1420-mumtrib-3\/","title":{"rendered":"Hindustan Unilever Ltd. v. Dy.CIT (2024) 232 TTJ 861 \/ 38 NYPTTJ 1420 (Mum)(Trib)"},"content":{"rendered":"<p>Held that scrap and by-products are inextricably connected with the manufacturing activities carried on by the eligible units and, therefore, deduction under s. 80IB\/ 80-IC is allowable in respect of sales value of scraps\/by-products generated in the eligible units. (AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB: Industrial undertakings-Income from sale of scraps and by-products-Directed to allow the deduction. [S.80IC] <\/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-53970","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e2u","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53970","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=53970"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53970\/revisions"}],"predecessor-version":[{"id":53971,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53970\/revisions\/53971"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53970"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53970"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53970"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}