{"id":36613,"date":"2023-09-01T17:42:47","date_gmt":"2023-09-01T12:12:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-j-k-fenner-india-ltd-2022-220-ttj-595-chennaitrib-3\/"},"modified":"2023-09-01T17:42:47","modified_gmt":"2023-09-01T12:12:47","slug":"acit-v-j-k-fenner-india-ltd-2022-220-ttj-595-chennaitrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-j-k-fenner-india-ltd-2022-220-ttj-595-chennaitrib-3\/","title":{"rendered":"ACIT v. J. K. Fenner (India) Ltd. (2022) 220 TTJ 595 (Chennai)(Trib)"},"content":{"rendered":"<p>Held that Adjustment of disallowance under S.. 14A cannot be made while computing book profits. (AY.\u00a0 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Adjustment of disallowance under S.. 14A cannot be made while computing book profits. <\/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-36613","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9wx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36613","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=36613"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36613\/revisions"}],"predecessor-version":[{"id":36614,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36613\/revisions\/36614"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36613"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36613"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}