{"id":7335,"date":"2019-09-24T05:50:11","date_gmt":"2019-09-24T05:50:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-ness-technologies-india-p-ltd-2019-307-ctr-588-174-dtr-260-bom-hc\/"},"modified":"2019-09-24T05:50:11","modified_gmt":"2019-09-24T05:50:11","slug":"cit-v-ness-technologies-india-p-ltd-2019-307-ctr-588-174-dtr-260-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-ness-technologies-india-p-ltd-2019-307-ctr-588-174-dtr-260-bom-hc\/","title":{"rendered":"CIT .v. Ness Technologies (India) (P) Ltd (2019) 307 CTR 588 \/ 174 DTR 260 (Bom.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, Expenditure incurred in foreign exchange on communication\/internet charges are to be excluded from total turnover. CIT v HCL Technologies Ltd (2018) 302 CTR 191 (SC) followed.<strong> (<\/strong>ITA No. 268 &amp; 273 of 2016 dt. 12-10-2018) (AY. 2005-06, 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10A : Free trade zone-Expenditure incurred in foreign exchange on communication\/internet charges are to be excluded from total turnover.<\/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-7335","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Uj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7335","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=7335"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7335\/revisions"}],"predecessor-version":[{"id":7336,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7335\/revisions\/7336"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7335"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7335"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}