{"id":7622,"date":"2019-10-04T06:55:29","date_gmt":"2019-10-04T06:55:29","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-apollo-tyres-ltd-no-5-2019-416-itr-571-ker-hc\/"},"modified":"2019-10-04T06:55:29","modified_gmt":"2019-10-04T06:55:29","slug":"cit-v-apollo-tyres-ltd-no-5-2019-416-itr-571-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-apollo-tyres-ltd-no-5-2019-416-itr-571-ker-hc\/","title":{"rendered":"CIT v. Apollo Tyres Ltd. (No. 5) (2019) 416 ITR 571 (Ker.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the understanding of the Department with regard to the scope of section\u00a080AB\u00a0to enable them to reckon the deduction at 30 per cent, confining it to the lower extent of the total income from all sources, instead of reckoning it as 30 per cent. of the business profits from the eligible business, was wrong and misconceived. No question of law. (AY. 1995-96)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA : Industrial undertakings-Two manufacturing units-Deduction  at 30% of eligible business\u2013Not on total income.[S. 80AB]<\/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-7622","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1YW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7622","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=7622"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7622\/revisions"}],"predecessor-version":[{"id":7623,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7622\/revisions\/7623"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}