{"id":7620,"date":"2019-10-04T06:55:06","date_gmt":"2019-10-04T06:55:06","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-apollo-tyres-ltd-no-3-2019-416-itr-554-ker-hc-2\/"},"modified":"2019-10-04T06:55:06","modified_gmt":"2019-10-04T06:55:06","slug":"cit-v-apollo-tyres-ltd-no-3-2019-416-itr-554-ker-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-apollo-tyres-ltd-no-3-2019-416-itr-554-ker-hc-2\/","title":{"rendered":"CIT  v.  Apollo Tyres Ltd. (No. 3)  (2019) 416 ITR 554 (Ker.)(HC)"},"content":{"rendered":"<p>Court held that the disputed income was income generated by way of interest from the amounts deposited by the assessee elsewhere and had no relation to the business activity of the assessee do not constitute business income for claiming deduction. (AY. 1994 -95)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA : Industrial undertakings\u2013Interest on bank deposits  do not constitute business income for claiming  deduction.<\/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-7620","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1YU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7620","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=7620"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7620\/revisions"}],"predecessor-version":[{"id":7621,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7620\/revisions\/7621"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7620"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7620"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}