{"id":1112,"date":"2018-05-31T13:16:21","date_gmt":"2018-05-31T13:16:21","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-nhpc-ltd-2018-254-taxman-438-phhc\/"},"modified":"2019-08-12T09:18:10","modified_gmt":"2019-08-12T09:18:10","slug":"pcit-v-nhpc-ltd-2018-254-taxman-438-phhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-nhpc-ltd-2018-254-taxman-438-phhc\/","title":{"rendered":"PCIT v. NHPC Ltd. (2018) 408 ITR 237\/ 254 Taxman 438\/ 167 DTR 44\/ 304 CTR 612\/ ( 2019) 415 ITR 321 (P&#038;H)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ; assessee estimated liability after taking all relevant factors into consideration, thus, addition on account of tariff adjustment was to be deleted as liability was not a contingent liability.(AY. 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB : Book profit \u2013Provision towards electricity tariff cannot be added to book profit as it is not a contingent liability .<\/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-1112","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-hW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1112","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=1112"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1112\/revisions"}],"predecessor-version":[{"id":6439,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1112\/revisions\/6439"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1112"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1112"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}