{"id":396,"date":"2018-04-29T17:40:05","date_gmt":"2018-04-29T17:40:05","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ab-mauritius-in-re-2018-402-itr-311-163-dtr-170-aar-3\/"},"modified":"2018-04-29T17:40:05","modified_gmt":"2018-04-29T17:40:05","slug":"ab-mauritius-in-re-2018-402-itr-311-163-dtr-170-aar-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ab-mauritius-in-re-2018-402-itr-311-163-dtr-170-aar-3\/","title":{"rendered":"\u201cAB\u201d Mauritius, In re (2018) 402 ITR 311\/ 163 DTR 170 (AAR)"},"content":{"rendered":"<p>AAR held that , the Provisions of S.115JB shall not be applicable to foreign companies , in terms of the retrospective amendment to S. 115JB by the Finance Act , 2016 and the clarification issued by the Board dated September 24 , 2015<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit \u2013 Provision is not applicable to foreign companies<\/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-396","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6o","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/396","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=396"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/396\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}