{"id":3096,"date":"2018-12-08T06:21:30","date_gmt":"2018-12-08T06:21:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-bank-of-maharashtra-2018-258-taxman-205-98-taxmann-com-581-bomhc\/"},"modified":"2019-02-24T03:38:21","modified_gmt":"2019-02-24T03:38:21","slug":"pcit-v-bank-of-maharashtra-2018-258-taxman-205-98-taxmann-com-581-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-bank-of-maharashtra-2018-258-taxman-205-98-taxmann-com-581-bomhc\/","title":{"rendered":"PCIT v. Bank of Maharashtra (2018) 258 Taxman 205\/98 taxmann.com.581 \/(2019) 410 ITR 413 (Bom)(HC)Editorial: SLP of revenue is allowed  PCIT v. Bank of Maharashtra (2018) 258 Taxman 204  \/ 406 ITR 32 ( St)  (SC)"},"content":{"rendered":"<p>Question raised by the revenue is \u201c whether on the facts and in the circumstances of the case and in law , the Tribunal was justified in holding that provisions of Section 115JB of the Act are not applicable to a Baking Company?\u201d. Appeal of the revenue is admitted .(AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.115JB: Book profit-Whether the provision of S.115JB is applicable to Banking Company is substantial question of law-Appeal of the revenue is admitted  [ S.260A ]<\/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":[1],"tags":[],"class_list":["post-3096","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-NW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3096","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=3096"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3096\/revisions"}],"predecessor-version":[{"id":4068,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3096\/revisions\/4068"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3096"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3096"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3096"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}