{"id":16666,"date":"2021-04-14T11:36:54","date_gmt":"2021-04-14T06:06:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/zaveri-co-p-ltd-v-dcit-2020-184-itd-777-ahd-trib-4\/"},"modified":"2021-04-14T11:36:54","modified_gmt":"2021-04-14T06:06:54","slug":"zaveri-co-p-ltd-v-dcit-2020-184-itd-777-ahd-trib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/zaveri-co-p-ltd-v-dcit-2020-184-itd-777-ahd-trib-4\/","title":{"rendered":"Zaveri &#038; Co. (P.) Ltd. v. DCIT (2020) 184 ITD 777 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that for the purpose of computation of book profit\u00a0 for purpose of clause (f) of Explanation 1 to section 115JB(2) is to be made without restoring to computation as contemplated under section 14A, read with rule 8D. \u00a0(AY. 2012-13, 2013-14)<strong>\u00a0 <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Computation for purpose of clause (f) of Explanation 1 to section 115JB(2) is to be made without restoring to computation as contemplated under section 14A, read with rule 8D.  [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-16666","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4kO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16666","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=16666"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16666\/revisions"}],"predecessor-version":[{"id":16667,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16666\/revisions\/16667"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}