{"id":15679,"date":"2021-03-11T15:22:30","date_gmt":"2021-03-11T09:52:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-gokaldas-images-pvt-ltd-2020-429-itr-526-2021-276-taxman-420-197-dtr-225-318-ctr-486-karn-hc\/"},"modified":"2021-03-11T15:22:30","modified_gmt":"2021-03-11T09:52:30","slug":"cit-v-gokaldas-images-pvt-ltd-2020-429-itr-526-2021-276-taxman-420-197-dtr-225-318-ctr-486-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-gokaldas-images-pvt-ltd-2020-429-itr-526-2021-276-taxman-420-197-dtr-225-318-ctr-486-karn-hc\/","title":{"rendered":"CIT v. Gokaldas Images Pvt. Ltd. (2020) 429 ITR 526\/(2021) 276 Taxman 420\/197 DTR 225\/318 CTR 486 (Karn.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue any disallowance computed under section\u00a014A\u00a0of the\u00a0Income-tax Act, 1961\u00a0pertains to computation of income under the normal provisions of the Act and cannot be read into the provisions of section\u00a0115JB\u00a0of the Act pertaining to computation of book profits for levy of minimum alternate tax and there is no express provision in clause (f) of Explanation 1 to section\u00a0115JB\u00a0of the Act to that extent. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Amounts disallowed under section 14A  cannot be  added. [S.14A]<\/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":[21],"tags":[],"class_list":["post-15679","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-44T","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15679","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=15679"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15679\/revisions"}],"predecessor-version":[{"id":15680,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15679\/revisions\/15680"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15679"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15679"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}