{"id":36611,"date":"2023-09-01T17:42:26","date_gmt":"2023-09-01T12:12:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sasamusa-sugar-works-pvt-ltd-v-dy-cit-2022-98-itr-235-kol-trib-2\/"},"modified":"2023-09-01T17:42:26","modified_gmt":"2023-09-01T12:12:26","slug":"sasamusa-sugar-works-pvt-ltd-v-dy-cit-2022-98-itr-235-kol-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sasamusa-sugar-works-pvt-ltd-v-dy-cit-2022-98-itr-235-kol-trib-2\/","title":{"rendered":"Sasamusa Sugar Works Pvt. Ltd. v. Dy. CIT (2022) 98 ITR 235 (Kol) (Trib)"},"content":{"rendered":"<p>Held that since the assessee\u2019s gross total income and total income of the assessee were nil and no taxes were payable, thus, the provisions of section\u00a0115JB\u00a0were not applicable. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Gross income and total income Nil-Not paying dividend-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-36611","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9wv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36611","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=36611"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36611\/revisions"}],"predecessor-version":[{"id":36612,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36611\/revisions\/36612"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36611"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36611"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}