{"id":1113,"date":"2018-05-31T13:17:04","date_gmt":"2018-05-31T13:17:04","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-mgf-india-ltd-2018-254-taxman-362-delhi-hc\/"},"modified":"2019-05-23T04:57:39","modified_gmt":"2019-05-23T04:57:39","slug":"cit-v-mgf-india-ltd-2018-254-taxman-362-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-mgf-india-ltd-2018-254-taxman-362-delhi-hc\/","title":{"rendered":"CIT v. MGF India Ltd. (2018) 254 Taxman 362\/ 171 DTR 434\/ 308 CTR 186  (Delhi) (HC)\/CIT v. Motor &#038; General Finance Ltd (2018) 254 Taxman 362 \/ 171 DTR 434\/ 308 CTR 186 (Delhi) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ,lease equalization charges can be deducted while computing book profit\u00a0 and also provisions for non-performing assets are liable to be adjusted while computing book profit<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB : Book profit &#8211; lease equalization charges can be deducted while computing book profit &#8211; Provisions for non-performing assets are liable to be adjusted while computing book profit<\/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-1113","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-hX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1113","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=1113"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1113\/revisions"}],"predecessor-version":[{"id":5560,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1113\/revisions\/5560"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1113"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1113"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}