{"id":3722,"date":"2019-01-19T11:02:38","date_gmt":"2019-01-19T11:02:38","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-kerala-state-electricity-board-2019-174-itd-21-cochintrib\/"},"modified":"2019-05-05T09:59:59","modified_gmt":"2019-05-05T09:59:59","slug":"acit-v-kerala-state-electricity-board-2019-174-itd-21-cochintrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-kerala-state-electricity-board-2019-174-itd-21-cochintrib\/","title":{"rendered":"ACIT   v.  Kerala State Electricity Board.  (2019) 174 ITD 21 \/ 69 ITR 207\/ 176 DTR 1\/ 198 TTJ 913(Cochin)(Trib.)"},"content":{"rendered":"<p>Tribunal held that disallowance cannot be made, in respect of liability of\u00a0 State Electricity Board with regard to amount of electricity duty and surcharge collected by it as an agent of State of Kerala. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions  on actual payment-Electricity duty-Disallowance cannot be made  in respect of liability of  State Electricity Board with regard to amount of electricity duty and surcharge collected by it as an agent of State of Kerala. [Electricity Supply Act, 1948]<\/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":[1],"tags":[],"class_list":["post-3722","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Y2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3722","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=3722"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3722\/revisions"}],"predecessor-version":[{"id":5348,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3722\/revisions\/5348"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}