{"id":18775,"date":"2021-05-30T18:02:48","date_gmt":"2021-05-30T12:32:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-cims-hospital-p-ltd-2020-193-dtr-275-2021-318-ctr-349-guj-hc\/"},"modified":"2021-05-30T18:02:48","modified_gmt":"2021-05-30T12:32:48","slug":"pcit-v-cims-hospital-p-ltd-2020-193-dtr-275-2021-318-ctr-349-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-cims-hospital-p-ltd-2020-193-dtr-275-2021-318-ctr-349-guj-hc\/","title":{"rendered":"PCIT v. CIMS Hospital P. Ltd. (2020) 193 DTR 275 \/ (2021) 318 CTR 349 (Guj.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that for non -recording of satisfaction\u00a0 no disallowance can be made , hence\u00a0 adjustment to book profit does not arise . \u00a0 <strong>PCIT v. \u00a0Gujarat State Fertilizer and Chemical Ltd [(2019) 416 ITR 13 (Guj) (HC)<\/strong> ( AY. 2012\u00ad-13)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S .14A : Disallowance of expenditure &#8211; Exempt income &#8211;  Non recording of satisfaction \u2013 No disallowance can be made [ 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-18775","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4SP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18775","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=18775"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18775\/revisions"}],"predecessor-version":[{"id":18776,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18775\/revisions\/18776"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}