{"id":7638,"date":"2019-10-04T06:58:47","date_gmt":"2019-10-04T06:58:47","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-harrisons-malayalam-ltd-2019-416-itr-509-ker-hc-2\/"},"modified":"2019-10-04T06:58:47","modified_gmt":"2019-10-04T06:58:47","slug":"cit-v-harrisons-malayalam-ltd-2019-416-itr-509-ker-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-harrisons-malayalam-ltd-2019-416-itr-509-ker-hc-2\/","title":{"rendered":"CIT  v. Harrisons Malayalam Ltd. (2019)  416 ITR 509 (Ker.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, there was no infirmity in this. The rectification proceedings for disallowance of claim which was allowed u\/s 80HHC is held to be not valid. (AY. 1983 -84 to 1985 -86)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 154 : Rectification of mistakes-Amalgamation of companies-Rectification for disallow claim allowed u\/s. 80HHC  is held to be  not valid. [S. 80HHC]<\/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-7638","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Zc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7638","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=7638"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7638\/revisions"}],"predecessor-version":[{"id":7639,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7638\/revisions\/7639"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7638"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7638"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}