{"id":34591,"date":"2023-05-07T10:47:38","date_gmt":"2023-05-07T05:17:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-atria-power-corporation-ltd-2023-452-itr-290-karn-hc-editorial-slp-is-granted-to-the-revenue-pcit-v-atria-power-corporation-ltd-2023-452-itr-412-stsc\/"},"modified":"2023-05-07T10:47:38","modified_gmt":"2023-05-07T05:17:38","slug":"pcit-v-atria-power-corporation-ltd-2023-452-itr-290-karn-hc-editorial-slp-is-granted-to-the-revenue-pcit-v-atria-power-corporation-ltd-2023-452-itr-412-stsc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-atria-power-corporation-ltd-2023-452-itr-290-karn-hc-editorial-slp-is-granted-to-the-revenue-pcit-v-atria-power-corporation-ltd-2023-452-itr-412-stsc\/","title":{"rendered":"PCIT v. Atria Power Corporation Ltd. (2023) 452 ITR 290 (Karn.)(HC) Editorial: SLP is granted to the Revenue, PCIT v. Atria Power Corporation Ltd (2023) 452 ITR 412 (St)(SC)"},"content":{"rendered":"<p>Held, that the Tribunal was right in holding that the provisions of section\u00a0115JB\u00a0of the\u00a0Income-Tax Act, 1961\u00a0were not applicable to the assessee, a banking company. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Banking company-Provision is not applicable.  <\/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-34591","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8ZV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34591","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=34591"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34591\/revisions"}],"predecessor-version":[{"id":34592,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34591\/revisions\/34592"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34591"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34591"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}