{"id":6018,"date":"2019-06-28T13:15:26","date_gmt":"2019-06-28T13:15:26","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-muthuramalingam-modern-rice-mill-2019-263-taxman-294-mad-hc\/"},"modified":"2019-08-25T08:20:06","modified_gmt":"2019-08-25T08:20:06","slug":"cit-v-muthuramalingam-modern-rice-mill-2019-263-taxman-294-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-muthuramalingam-modern-rice-mill-2019-263-taxman-294-mad-hc\/","title":{"rendered":"CIT v. Muthuramalingam Modern Rice Mill  (2019)  263 Taxman 294 \/ 307 CTR 816\/ 176 DTR 177(Mad.) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ,conversion of paddy into rice is a manufacturing activity and, thus, assessee engaged in said activity was entitled to deduction u\/s 80IA\/80IB of the Act .( AY. 1999-2000 to 2004-05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA : Industrial undertakings  -Conversion of paddy into rice is a manufacturing activity-Entitle to deduction. [S. 80IB].<\/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-6018","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1z4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6018","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=6018"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6018\/revisions"}],"predecessor-version":[{"id":6720,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6018\/revisions\/6720"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6018"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6018"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6018"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}