{"id":1044,"date":"2018-05-31T08:49:33","date_gmt":"2018-05-31T08:49:33","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-central-bank-of-india-2018-191-ttj-265-mum-trib-2\/"},"modified":"2018-06-07T16:18:30","modified_gmt":"2018-06-07T16:18:30","slug":"dy-cit-v-central-bank-of-india-2018-191-ttj-265-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-central-bank-of-india-2018-191-ttj-265-mum-trib-2\/","title":{"rendered":"Dy.  CIT v. Central Bank of India (2018) 191 TTJ 265\/ 161 DTR 1  (Mum.)(Trib.)"},"content":{"rendered":"<p>Provisions of section 115JA are not applicable to a banking company.(AY.1999-2000; 2002-03; 2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JA : Book profits \u2013 Not applicable to Banking company<\/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-1044","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1044","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=1044"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1044\/revisions"}],"predecessor-version":[{"id":1217,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1044\/revisions\/1217"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}