{"id":393,"date":"2018-04-29T17:35:10","date_gmt":"2018-04-29T17:35:10","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-reliance-industries-ltd-2018-161-dtr-420-bom-hc-6\/"},"modified":"2019-03-31T03:56:25","modified_gmt":"2019-03-31T03:56:25","slug":"cit-v-reliance-industries-ltd-2018-161-dtr-420-bom-hc-6","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-reliance-industries-ltd-2018-161-dtr-420-bom-hc-6\/","title":{"rendered":"CIT v. Reliance Industries Ltd ( 2018) 161 DTR 420\/\/ ( 2019) 410 ITR 468  ( Bom) (HC)"},"content":{"rendered":"<p>Court has admitted the following question of law \u201c whether on the facts and in the circumstances of the case and in law , the Honourable Tribunal was right in holding that disallowance under S.14A cannot be imported in to provisions of S.115JB in view of cl.(f) to Explanation (1) to the Section ?\u201d. ( AY. 2003 -04 to 2006 -07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profits \u2013 Exempt income \u2013 Disallowance under section 14A  can be invoked while computing book profit is a  question of law [ S.14A, 260A  ]<\/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-393","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6l","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/393","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=393"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/393\/revisions"}],"predecessor-version":[{"id":4594,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/393\/revisions\/4594"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=393"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}