{"id":5824,"date":"2019-06-19T12:41:21","date_gmt":"2019-06-19T12:41:21","guid":{"rendered":"http:\/\/itatonline.org\/digest\/fertilizer-corporation-of-india-ltd-v-acit-2019-69-itr-183-delhitrib\/"},"modified":"2019-06-19T12:41:21","modified_gmt":"2019-06-19T12:41:21","slug":"fertilizer-corporation-of-india-ltd-v-acit-2019-69-itr-183-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/fertilizer-corporation-of-india-ltd-v-acit-2019-69-itr-183-delhitrib\/","title":{"rendered":"Fertilizer corporation of India Ltd. v. ACIT (2019) 69 ITR 183  (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, waiver of interest and LIC guarantee fee was\u00a0 not claimed as deduction in earlier years hence-addition cannot be made.\u00a0 As regards adjustment of carry forward of losses and depreciation-Matter referred back to CIT(A) for read judication.(AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 41(1) : Profits chargeable to tax-Remission or cessation of trading liability\u2013Waiver of interest and LIC guarantee fee-Not claimed as deduction in earlier years-Addition cannot be made\u2013 Adjustment of carry forward of losses and depreciation-Matter remanded  to CIT(A) for read judication.<\/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-5824","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1vW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5824","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=5824"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5824\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}