{"id":21186,"date":"2021-08-28T14:32:06","date_gmt":"2021-08-28T09:02:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-vijay-bank-2021-126-taxmann-com-166-karn-hc-editorial-slp-granted-to-the-revenue-cit-v-vijay-bank-2021-280-taxman-235-126-taxmann-com-167-sc-cit-v-vijay-bank-2021-126\/"},"modified":"2021-08-28T14:32:06","modified_gmt":"2021-08-28T09:02:06","slug":"cit-v-vijay-bank-2021-126-taxmann-com-166-karn-hc-editorial-slp-granted-to-the-revenue-cit-v-vijay-bank-2021-280-taxman-235-126-taxmann-com-167-sc-cit-v-vijay-bank-2021-126","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-vijay-bank-2021-126-taxmann-com-166-karn-hc-editorial-slp-granted-to-the-revenue-cit-v-vijay-bank-2021-280-taxman-235-126-taxmann-com-167-sc-cit-v-vijay-bank-2021-126\/","title":{"rendered":"CIT v. Vijay Bank ( 2021 ) 126 taxmann.com 166 ( Karn) (HC) Editorial: SLP granted to the revenue , CIT v. Vijay Bank ( 2021 ) 280 Taxman 235\/ 126 taxmann.com 167 ( SC) CIT v. Vijay Bank ( 2021 ) 126 taxmann.com 166 ( Karn) (HC) Editorial: SLP granted to the revenue , CIT v. Vijay Bank ( 2021 ) 280 Taxman 235\/ 126 taxmann.com 167 ( SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that\u00a0 the Tribunal is right in law holding that\u00a0 the provisions of S.115JB of the Act\u00a0 are not applicable to\u00a0 banking companies .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit \u2013 Banking companies \u2013 Provisions are  not applicable    to banking companies [ Banking Regulation  Act, 1939 ] <\/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-21186","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5vI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21186","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=21186"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21186\/revisions"}],"predecessor-version":[{"id":21187,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21186\/revisions\/21187"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21186"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21186"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}