{"id":29275,"date":"2022-08-30T10:17:38","date_gmt":"2022-08-30T04:47:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-mc-nally-sayaji-engineering-ltd-2022-286-taxman-673-cal-hc\/"},"modified":"2022-08-30T10:17:38","modified_gmt":"2022-08-30T04:47:38","slug":"pcit-v-mc-nally-sayaji-engineering-ltd-2022-286-taxman-673-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-mc-nally-sayaji-engineering-ltd-2022-286-taxman-673-cal-hc\/","title":{"rendered":"PCIT v. MC Nally Sayaji Engineering Ltd. (2022) 286 Taxman 673 (Cal.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that\u00a0 retention money is not to be included in computing book profits.\u00a0 Followed\u00a0 CIT v. Simplex Concrete Piles (India) (P.) Ltd. (1989) 179 ITR 8 (Cal)(HC).\u00a0 (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Retention money-Not to be included in computing book profits.  <\/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-29275","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Cb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29275","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=29275"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29275\/revisions"}],"predecessor-version":[{"id":29276,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29275\/revisions\/29276"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}