{"id":11431,"date":"2020-05-17T07:32:55","date_gmt":"2020-05-17T07:32:55","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-syndicate-bank-2020-186-dtr-200-313-ctr-576-karn-hc-2\/"},"modified":"2020-05-17T07:32:55","modified_gmt":"2020-05-17T07:32:55","slug":"cit-v-syndicate-bank-2020-186-dtr-200-313-ctr-576-karn-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-syndicate-bank-2020-186-dtr-200-313-ctr-576-karn-hc-2\/","title":{"rendered":"CIT v. Syndicate Bank (2020) 186 DTR 200 \/ 313 CTR 576 (Karn.) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue, the provision is not applicable to banking companies. Followed\u00a0\u00a0 CIT v. ING Vyas Bank Ltd (2020) 186 DTR 193 (Karn)(HC) (AY. 2000-01)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JA : Book profit\u2013Banking company\u2013Provision is not applicable.<\/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_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":"","jetpack_post_was_ever_published":false},"categories":[1],"tags":[],"class_list":["post-11431","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Yn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11431","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=11431"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11431\/revisions"}],"predecessor-version":[{"id":11432,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11431\/revisions\/11432"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11431"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11431"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11431"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}