{"id":29273,"date":"2022-08-30T10:17:23","date_gmt":"2022-08-30T04:47:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-kerala-state-electricity-board-2022-137-taxmann-com-85-ker-hc-editorial-notice-issued-in-slp-filed-by-revenue-pcit-v-kerala-state-electricity-board-2022-286-taxman-438-sc-2\/"},"modified":"2022-08-30T10:17:23","modified_gmt":"2022-08-30T04:47:23","slug":"pcit-v-kerala-state-electricity-board-2022-137-taxmann-com-85-ker-hc-editorial-notice-issued-in-slp-filed-by-revenue-pcit-v-kerala-state-electricity-board-2022-286-taxman-438-sc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-kerala-state-electricity-board-2022-137-taxmann-com-85-ker-hc-editorial-notice-issued-in-slp-filed-by-revenue-pcit-v-kerala-state-electricity-board-2022-286-taxman-438-sc-2\/","title":{"rendered":"PCIT v. Kerala State Electricity Board (2022) 137 taxmann.com 85 (Ker.)(HC) Editorial : Notice issued in SLP filed by Revenue, PCIT v. Kerala State Electricity Board. (2022) 286 Taxman 438 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that provision is not be applicable to\u00a0 a statutory corporation constituted by notification of State of Kerala, pursuant to powers vested in it by virtue of section 5 of Electricity Supply Act, 1948. Followed\u00a0\u00a0 Kerala State Electricity Board v. Dy.CIT (2010) 329 ITR 91 \/\u00a0 (2011) 196 taxman 1 (Ker)(HC)\u00a0 (AY. 2006-07 to 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Statutory corporation-Provision is not be applicable to  a statutory corporation constituted by notification of State of Kerala.  [Electricity Supply Act, 1948, S. 5]  <\/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-29273","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7C9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29273","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=29273"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29273\/revisions"}],"predecessor-version":[{"id":29274,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29273\/revisions\/29274"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}