{"id":23436,"date":"2022-01-06T10:53:45","date_gmt":"2022-01-06T05:23:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-ltu-v-vijay-bank-2021-130-taxmann-com-148-karn-hc-editorial-slp-was-granted-to-revenue-cit-ltu-v-vijay-bank-2021-282-taxman-296-sc-2\/"},"modified":"2022-01-06T10:53:45","modified_gmt":"2022-01-06T05:23:45","slug":"cit-ltu-v-vijay-bank-2021-130-taxmann-com-148-karn-hc-editorial-slp-was-granted-to-revenue-cit-ltu-v-vijay-bank-2021-282-taxman-296-sc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-ltu-v-vijay-bank-2021-130-taxmann-com-148-karn-hc-editorial-slp-was-granted-to-revenue-cit-ltu-v-vijay-bank-2021-282-taxman-296-sc-2\/","title":{"rendered":"CIT, LTU v. Vijay Bank (2021) 130 taxmann.com 148 (Karn.)(HC) Editorial : SLP was granted to revenue, CIT, LTU v. Vijay Bank (2021) 282 Taxman 296 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that Accounts drawn in conformity with Banking Regulation Act, 1939 is not liable for minimum alternative tax. (AY.2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Banking companies-Accounts drawn in conformity with Banking Regulation Act, 1939-Not liable for minimum alternative tax.<\/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-23436","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-660","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23436","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=23436"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23436\/revisions"}],"predecessor-version":[{"id":23437,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23436\/revisions\/23437"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}