{"id":395,"date":"2018-04-29T17:37:46","date_gmt":"2018-04-29T17:37:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bank-of-tokyo-mitsubishi-ufj-ltd-v-dcit-2018-61-itr-272-delhi-trib-3\/"},"modified":"2018-04-29T17:37:46","modified_gmt":"2018-04-29T17:37:46","slug":"bank-of-tokyo-mitsubishi-ufj-ltd-v-dcit-2018-61-itr-272-delhi-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bank-of-tokyo-mitsubishi-ufj-ltd-v-dcit-2018-61-itr-272-delhi-trib-3\/","title":{"rendered":"Bank of Tokyo-Mitsubishi, UFJ Ltd. v. DCIT  (2018) 61 ITR  272 (Delhi) (Trib)"},"content":{"rendered":"<p>S. 115JB :  Book profits &#8211; Non-Resident \u2014 Preparation of accounts under Special Acts \u2014 Minimum Alternate tax Provisions  was held to be not applicable.<br \/>\nAllowing the appeal of the assesse the Tribunal held that ; Preparation of accounts under Special Acts ,minimum Alternate tax provisions  was heled to be not Applicable.  ( AY. 2005 -06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profits &#8211; Non-Resident \u2014 Preparation of accounts under Special Acts \u2014 Minimum Alternate tax Provisions  was held to be not applicable.<\/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-395","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6n","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/395","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=395"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/395\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=395"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=395"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}