{"id":22689,"date":"2021-11-17T16:29:25","date_gmt":"2021-11-17T10:59:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-karnataka-power-corporation-ltd-no-1-2021436-itr-285-karn-hc\/"},"modified":"2021-11-17T16:29:25","modified_gmt":"2021-11-17T10:59:25","slug":"cit-v-karnataka-power-corporation-ltd-no-1-2021436-itr-285-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-karnataka-power-corporation-ltd-no-1-2021436-itr-285-karn-hc\/","title":{"rendered":"CIT v. Karnataka Power Corporation Ltd. (No. 1) (2021)436 ITR 285 (Karn.)(HC)"},"content":{"rendered":"<p>Section\u00a0115JB\u00a0was not applicable to the assessee in view of Explanation 3 to section\u00a0115JB. Followed CIT v. ING Vysaya Bank Ltd. (2020) 422 ITR 116 (Karn.)(HC).\u00a0 (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Amendment in Law-Explanation 3-Not Applicable.  <\/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-22689","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5TX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22689","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=22689"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22689\/revisions"}],"predecessor-version":[{"id":22690,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22689\/revisions\/22690"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}