{"id":31699,"date":"2023-01-03T16:41:13","date_gmt":"2023-01-03T11:11:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-ajmer-vidyut-vitran-nigam-ltd-2022-140-taxmann-com-660-raj-hc-editorial-notice-issued-in-slp-filed-by-revenue-pcit-v-ajmer-vidyut-vitran-nigam-ltd2022-288-taxman-485-sc\/"},"modified":"2023-03-20T10:35:46","modified_gmt":"2023-03-20T05:05:46","slug":"pcit-v-ajmer-vidyut-vitran-nigam-ltd-2022-140-taxmann-com-660-raj-hc-editorial-notice-issued-in-slp-filed-by-revenue-pcit-v-ajmer-vidyut-vitran-nigam-ltd2022-288-taxman-485-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-ajmer-vidyut-vitran-nigam-ltd-2022-140-taxmann-com-660-raj-hc-editorial-notice-issued-in-slp-filed-by-revenue-pcit-v-ajmer-vidyut-vitran-nigam-ltd2022-288-taxman-485-sc\/","title":{"rendered":"PCIT v. Ajmer Vidyut Vitran Nigam Ltd. (2022) 140 taxmann.com 660 (Raj.)(HC) Editorial : Notice issued in SLP filed by Revenue, PCIT v. Ajmer Vidyut Vitran Nigam Ltd(2022) 288 Taxman 485 (SC)\/)\/ SLP dismissed  PCIT v. Ajmer Vidyut Vitran Nigam Ltd ( 2023) 290 Taxman 5 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court\u00a0 held that provisions of section 115JB as it stood prior to its amendment by virtue of Finance Act, 2012, would not be applicable to an electricity generating company. (AY.\u00a0 2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Minimum alternate tax-Electricity companies-Provisions of section 115JB as it stood prior to its amendment by virtue of Finance Act, 2012, would not be applicable to an electricity generating 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-31699","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8fh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31699","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=31699"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31699\/revisions"}],"predecessor-version":[{"id":33307,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31699\/revisions\/33307"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31699"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31699"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31699"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}