{"id":9381,"date":"2020-02-02T12:19:30","date_gmt":"2020-02-02T12:19:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-aesseal-india-pvt-ltd-bom-hc-ur\/"},"modified":"2020-02-02T12:19:30","modified_gmt":"2020-02-02T12:19:30","slug":"pcit-v-aesseal-india-pvt-ltd-bom-hc-ur","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-aesseal-india-pvt-ltd-bom-hc-ur\/","title":{"rendered":"PCIT v Aesseal India Pvt Ltd ( Bom) (HC) (UR)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , the Tribunal is justified in holding that,\u00a0 deduction to be computed before adjusting business loss or Depreciation. Referred ,\u00a0 Circular No 7\/DV\/2013 dt 16 -07 2013 ,\u00a0 Followed CIT v Yokogawa India Ltd ( 2017) 77 taxmann.com 41 (SC) , CIT v Galaxy Sufactants Ltd\u00a0 ITA No. 3465 of 2010 dt 7-02 2012- (ITA No . 1356 \/PN\/2014 dt 5-5-2016 ) \u00a0( ITA No . 1368 of 2017 dt 27 -01 2020 ) (AY. 2007 -08) \u00a0<strong>( Editorial :<\/strong> Also ,refer CIT v Shantivijay Jewels Ltd (ITA No 1336 of 2013 dt 7 -04 -2015 ( Bom) (HC)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10A : Free trade zone &#8211;  Deduction to be computed before adjusting business loss or Depreciation [ S. 10B, 70, 71, 72 , 74,80IA(5), 80IA(6) ]<\/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-9381","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2rj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9381","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=9381"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9381\/revisions"}],"predecessor-version":[{"id":9382,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9381\/revisions\/9382"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9381"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9381"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}