{"id":19818,"date":"2021-07-02T08:15:26","date_gmt":"2021-07-02T02:45:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-cims-hospital-p-ltd-2020-193-dtr-275-2021-318-ctr-349-gujhc-2\/"},"modified":"2021-07-02T08:15:26","modified_gmt":"2021-07-02T02:45:26","slug":"pcit-v-cims-hospital-p-ltd-2020-193-dtr-275-2021-318-ctr-349-gujhc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-cims-hospital-p-ltd-2020-193-dtr-275-2021-318-ctr-349-gujhc-2\/","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\u00a0 the Court held that when disallowance made under section 14A\u00a0 were deleted by Tribunal, additions would not be made for disallowance made under section 14A to book profits . (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB : Book profit &#8211;   Disallowance u\/s 14A were deleted \u2013 No adjustment could be made while computing 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-19818","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-59E","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19818","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=19818"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19818\/revisions"}],"predecessor-version":[{"id":19819,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19818\/revisions\/19819"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19818"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19818"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}