{"id":36621,"date":"2023-09-01T17:44:51","date_gmt":"2023-09-01T12:14:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/karnataka-state-beverages-corporation-ltd-v-acit-2022-99-itr-325-bang-trib-3\/"},"modified":"2023-09-01T17:44:51","modified_gmt":"2023-09-01T12:14:51","slug":"karnataka-state-beverages-corporation-ltd-v-acit-2022-99-itr-325-bang-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/karnataka-state-beverages-corporation-ltd-v-acit-2022-99-itr-325-bang-trib-3\/","title":{"rendered":"Karnataka State Beverages Corporation Ltd. v. ACIT (2022) 99 ITR 325 (Bang) (Trib)"},"content":{"rendered":"<p>Held that the computation of income under section\u00a0115JB\u00a0of the Act was automatic\u00a0 when the condition\u00a0\u00a0 laid down in section\u00a0115JB\u00a0were satisfied.. Order passed without giving a show cause notice is not violative of principle of natural justice\u00a0 (AY. 2009-10, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Failure to issue notice-Computation is valid.<\/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-36621","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9wF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36621","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=36621"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36621\/revisions"}],"predecessor-version":[{"id":36622,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36621\/revisions\/36622"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}