{"id":36619,"date":"2023-09-01T17:44:33","date_gmt":"2023-09-01T12:14:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nahar-industrial-enterprises-ltd-v-dy-cit-2022-99-itr-562-chad-trib\/"},"modified":"2023-09-01T17:44:33","modified_gmt":"2023-09-01T12:14:33","slug":"nahar-industrial-enterprises-ltd-v-dy-cit-2022-99-itr-562-chad-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nahar-industrial-enterprises-ltd-v-dy-cit-2022-99-itr-562-chad-trib\/","title":{"rendered":"Nahar Industrial Enterprises Ltd. v. Dy. CIT (2022) 99 ITR 562 (Chad) (Trib)"},"content":{"rendered":"<p>Held, that the adjustment of disallowance under section 14A of the Act could not be made while computing the book profits under section 115JB of the Act. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Adjustment of  disallowance cannot be made while computing book profits. [S. 14A, R,8D] <\/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-36619","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9wD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36619","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=36619"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36619\/revisions"}],"predecessor-version":[{"id":36620,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36619\/revisions\/36620"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36619"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36619"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}