{"id":33868,"date":"2023-04-18T11:25:07","date_gmt":"2023-04-18T05:55:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/chheda-electricals-and-electronics-p-ltd-v-dcit-2022-195-itd-354-punetrib\/"},"modified":"2024-08-15T06:37:46","modified_gmt":"2024-08-15T01:07:46","slug":"chheda-electricals-and-electronics-p-ltd-v-dcit-2022-195-itd-354-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chheda-electricals-and-electronics-p-ltd-v-dcit-2022-195-itd-354-punetrib\/","title":{"rendered":"Chheda Electricals and Electronics (P.) Ltd. v. DCIT (2022) 195 ITD 354 \/ (2023) 223 TTJ 884(Pune)(Trib.)"},"content":{"rendered":"<p>Held that for purpose of calculation of tax liability under section 115JB, there is no scope for reducing book profit by the amount of deduction under section 80-IC. (AY. 2013-14, 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IC : Special category  States-Deduction to be restricted to extent of gross total income. [S. 80A, 115JB] <\/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-33868","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Og","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33868","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=33868"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33868\/revisions"}],"predecessor-version":[{"id":45153,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33868\/revisions\/45153"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}