{"id":62043,"date":"2026-07-13T11:42:40","date_gmt":"2026-07-13T06:12:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-reckit-benkiser-healthcare-india-p-ltd-2025-237-ttj-129-176-taxmann-com-573-ahdtrib-2\/"},"modified":"2026-07-13T11:42:40","modified_gmt":"2026-07-13T06:12:40","slug":"dcit-v-reckit-benkiser-healthcare-india-p-ltd-2025-237-ttj-129-176-taxmann-com-573-ahdtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-reckit-benkiser-healthcare-india-p-ltd-2025-237-ttj-129-176-taxmann-com-573-ahdtrib-2\/","title":{"rendered":"DCIT v. Reckit Benkiser Healthcare India (P) LTD. (2025) 237 TTJ 129 \/ 176 taxmann.com 573 (Ahd)(Trib)"},"content":{"rendered":"<p>Held that the scrap was a by-product arising directly from the manufacturing process undertaken at the eligible unit of the assessee and, therefore, deduction under s. 80-IC is allowable qua income arising from the sale of scrap. Disallowance under s. 40(a)(ia) would form part of the eligible profits for the purpose of deduction under s. 80-IC.(AY. 2012-13, 2013-14, 2020-21 &amp; 2022-23)<\/p>\n","protected":false},"excerpt":{"rendered":"<p> S. 80IC: Special category  States-Profits and gains derived from industrial undertaking-Income from sale of scrap-Scrap was a by-product arising directly from the manufacturing process undertaken at the eligible unit-Eligible for deduction-Disallowance under S. 40(a)(ia) would form part of the eligible profits for the purpose of deduction under s. 80-IC, allowable deduction. [S.40(a)(ia)]<\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62043","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g8H","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62043","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=62043"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62043\/revisions"}],"predecessor-version":[{"id":62044,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62043\/revisions\/62044"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62043"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62043"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}