{"id":16351,"date":"2021-04-03T15:14:57","date_gmt":"2021-04-03T09:44:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gujarat-state-energy-generation-ltd-v-acit-2020-183-itd-590-ahd-trib-4\/"},"modified":"2021-04-03T15:14:57","modified_gmt":"2021-04-03T09:44:57","slug":"gujarat-state-energy-generation-ltd-v-acit-2020-183-itd-590-ahd-trib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gujarat-state-energy-generation-ltd-v-acit-2020-183-itd-590-ahd-trib-4\/","title":{"rendered":"Gujarat State Energy Generation Ltd. v. ACIT (2020) 183 ITD 590 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0\u00a0 disallowance made under section 14A cannot be subject matter of while determining book profit. \u00a0(AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Disallowance made under section 14A cannot be subject matter of disallowances while determining book profit. [S. 14A, R.8D]<\/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-16351","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4fJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16351","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=16351"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16351\/revisions"}],"predecessor-version":[{"id":16352,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16351\/revisions\/16352"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16351"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16351"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}