{"id":22873,"date":"2021-11-24T12:04:45","date_gmt":"2021-11-24T06:34:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-peerless-general-finance-and-investment-co-ltd-2021-188-itd-349-85-itr-1-sn-kol-trib\/"},"modified":"2021-11-24T12:04:45","modified_gmt":"2021-11-24T06:34:45","slug":"dy-cit-v-peerless-general-finance-and-investment-co-ltd-2021-188-itd-349-85-itr-1-sn-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-peerless-general-finance-and-investment-co-ltd-2021-188-itd-349-85-itr-1-sn-kol-trib\/","title":{"rendered":"Dy. CIT v. Peerless General Finance and Investment Co. Ltd. (2021) 188 ITD 349 \/ 85 ITR 1 (SN) (Kol.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that provision for diminution in value of investment written off, could not be added to book profit.\u00a0 (AY. 2002-03)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Provision for diminution in value of investment-Written off in books of account-Addition cannot be made. [S. 115JB(2)(i)]     <\/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-22873","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5WV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22873","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=22873"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22873\/revisions"}],"predecessor-version":[{"id":22874,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22873\/revisions\/22874"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22873"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22873"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}