{"id":20941,"date":"2021-08-05T18:28:37","date_gmt":"2021-08-05T12:58:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-century-plyboards-i-ltd-2021-187-itd-35-kol-trib-3\/"},"modified":"2022-04-06T06:06:26","modified_gmt":"2022-04-06T00:36:26","slug":"dcit-v-century-plyboards-i-ltd-2021-187-itd-35-kol-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-century-plyboards-i-ltd-2021-187-itd-35-kol-trib-3\/","title":{"rendered":"DCIT v. Century Plyboards (I) Ltd. (2021) 187 ITD 35  (SN) 209 TTJ 273\/ 203 DTR 229 (Kol.) (Trib.)"},"content":{"rendered":"<p>Tribunal held that disallowance made under section 14A cannot be considered while computing book profit under clause (f) of Explanation 1 to section 115JB. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB : Book profit-Disallowance made under section 14A cannot be considered while computing book profit under clause (f) of Explanation 1 to section 115JB. [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-20941","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5rL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20941","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=20941"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20941\/revisions"}],"predecessor-version":[{"id":26171,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20941\/revisions\/26171"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20941"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20941"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20941"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}