{"id":21189,"date":"2021-08-28T14:52:11","date_gmt":"2021-08-28T09:22:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-karnatka-power-corporation-2021-127-taxmann-com-282-karn-hc-editorial-slp-granted-to-the-revenue-cit-v-karnatka-power-corporation-2021-280-taxman-1-127-taxmann-com-283-sc\/"},"modified":"2021-08-28T14:52:11","modified_gmt":"2021-08-28T09:22:11","slug":"cit-v-karnatka-power-corporation-2021-127-taxmann-com-282-karn-hc-editorial-slp-granted-to-the-revenue-cit-v-karnatka-power-corporation-2021-280-taxman-1-127-taxmann-com-283-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-karnatka-power-corporation-2021-127-taxmann-com-282-karn-hc-editorial-slp-granted-to-the-revenue-cit-v-karnatka-power-corporation-2021-280-taxman-1-127-taxmann-com-283-sc\/","title":{"rendered":"CIT v. Karnatka Power Corporation ( 2021 ) 127 taxmann.com 282 ( Karn) (HC) Editorial : SLP granted to the revenue , CIT v. Karnatka Power Corporation ( 2021 ) 280 Taxman 1 \/ 127 taxmann.com 283 ( SC)"},"content":{"rendered":"<p>Dismissing the \u00a0appeal \u00a0of the revenue the Court held that , Tribunal\u00a0 was right in holding that\u00a0 section 115JB was not applicable to the assessee . Followed ITA No 18 \/2014 dt 16 -1 -2020 .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit \u2013 Provision is held to be not applicable .[ S.260A ] <\/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-21189","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5vL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21189","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=21189"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21189\/revisions"}],"predecessor-version":[{"id":21190,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21189\/revisions\/21190"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21189"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21189"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21189"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}