{"id":3864,"date":"2019-02-07T09:01:09","date_gmt":"2019-02-07T09:01:09","guid":{"rendered":"http:\/\/itatonline.org\/digest\/chettinad-cement-corporation-ltd-v-dcit-2019-410-itr-224-mad-hc\/"},"modified":"2019-02-07T09:01:09","modified_gmt":"2019-02-07T09:01:09","slug":"chettinad-cement-corporation-ltd-v-dcit-2019-410-itr-224-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chettinad-cement-corporation-ltd-v-dcit-2019-410-itr-224-mad-hc\/","title":{"rendered":"Chettinad Cement Corporation Ltd v. DCIT (2019) 410 ITR 224 (Mad.)(HC)"},"content":{"rendered":"<p>High Court held that the Assessing Officer was to decide the applicability of the amendment to section115JA\u00a0by the\u00a0Finance (No. 2) Act, 2009\u00a0with retrospective effect from April 1, 1998. Matter remanded. (AY. 1998-99)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JA : Book profit- Company\u2014Provision for bad debts\u2014 Amended provision By Finance (No. 2) Act, 2009 with retrospective effect from 1-4-1998 \u2014 Matter Remanded to Assessing Officer to decide applicability of the provision.<\/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-3864","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-10k","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3864","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=3864"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3864\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3864"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3864"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3864"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}