{"id":34059,"date":"2023-04-22T11:09:50","date_gmt":"2023-04-22T05:39:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-geometric-software-solutions-co-ltd-2022-196-itd-466-mum-trib-2\/"},"modified":"2023-04-22T11:09:50","modified_gmt":"2023-04-22T05:39:50","slug":"acit-v-geometric-software-solutions-co-ltd-2022-196-itd-466-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-geometric-software-solutions-co-ltd-2022-196-itd-466-mum-trib-2\/","title":{"rendered":"ACIT v. Geometric Software Solutions Co. Ltd. (2022) 196 ITD 466 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that disallowance under section 14A\u00a0 could not be added back to book profits.\u00a0 (AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Disallowance under section 14A  could not be added back to book profits. [S. 14A] <\/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-34059","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Rl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34059","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=34059"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34059\/revisions"}],"predecessor-version":[{"id":34060,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34059\/revisions\/34060"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34059"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34059"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34059"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}