{"id":30971,"date":"2022-12-07T10:57:31","date_gmt":"2022-12-07T05:27:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-ajmer-vidyut-vitran-nigam-ltd-2022-447-itr-186-raj-hc-3\/"},"modified":"2022-12-07T10:57:31","modified_gmt":"2022-12-07T05:27:31","slug":"pcit-v-ajmer-vidyut-vitran-nigam-ltd-2022-447-itr-186-raj-hc-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-ajmer-vidyut-vitran-nigam-ltd-2022-447-itr-186-raj-hc-3\/","title":{"rendered":"PCIT v. Ajmer Vidyut Vitran Nigam Ltd. (2022) 447 ITR 186 (Raj.)(HC)"},"content":{"rendered":"<p>Held that the provisions of section\u00a0115JB\u00a0prior to its amendment in the year 2012, would not cover an electric company and the assessee being an electricity company was not covered by this section.(AY.2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Electricity-Provisions  as it stood prior to amendment not applicable to  electric company.  <\/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-30971","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-83x","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30971","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=30971"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30971\/revisions"}],"predecessor-version":[{"id":30972,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30971\/revisions\/30972"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30971"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30971"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30971"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}