{"id":6386,"date":"2019-08-10T10:19:38","date_gmt":"2019-08-10T10:19:38","guid":{"rendered":"http:\/\/itatonline.org\/digest\/flex-engineering-ltd-v-dcit-2019-70-itr-417-delhi-trib\/"},"modified":"2019-08-10T10:19:38","modified_gmt":"2019-08-10T10:19:38","slug":"flex-engineering-ltd-v-dcit-2019-70-itr-417-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/flex-engineering-ltd-v-dcit-2019-70-itr-417-delhi-trib\/","title":{"rendered":"Flex Engineering Ltd. v. DCIT  (2019) 70 ITR 417 (Delhi )(Trib.)"},"content":{"rendered":"<p>Claim made in the return pursuance of notice u\/s. 153A and failed to include in the revised return\u00a0 Tribunal directed the AO to\u00a0 allow the claim.\u00a0 (AY. 2003-04 to 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80HHC : Export Business-Claim was made in the return filed u\/s.153A-Failed to include in the  revised return  inadvertently-  Directed tom entertain the claim. [S. 153A].<\/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-6386","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1F0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6386","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=6386"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6386\/revisions"}],"predecessor-version":[{"id":6387,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6386\/revisions\/6387"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6386"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6386"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6386"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}