{"id":6960,"date":"2019-09-05T07:53:48","date_gmt":"2019-09-05T07:53:48","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dic-fine-chemicals-p-ltd-v-dcit-2019-177-itd-672-kol-trib\/"},"modified":"2020-01-05T06:36:45","modified_gmt":"2020-01-05T06:36:45","slug":"dic-fine-chemicals-p-ltd-v-dcit-2019-177-itd-672-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dic-fine-chemicals-p-ltd-v-dcit-2019-177-itd-672-kol-trib\/","title":{"rendered":"DIC Fine Chemicals (P.) Ltd. v. DCIT (2019) 177 ITD 672 \/ 183 DTR 204\/ 202 TTJ 372 (Kol.)   (Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 the assessee filed audit report in Form 56F when revised computation of total income was furnished before Assessing Officer, deduction under section 10AA could not be denied merely for non-filing of audit report along with return of income itself.\u00a0 Forex loss being capital in nature\u00a0 the assessee is entitle to deduction stand alone basis. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10AA : Special economic zones-Export\u2013Entitle to deduction stand alone  basis\u2013Deduction cannot be denied only on the ground that non filing of audit report  along with the return.[S. 80A(5)]<\/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-6960","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Og","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6960","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=6960"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6960\/revisions"}],"predecessor-version":[{"id":9120,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6960\/revisions\/9120"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}