{"id":41056,"date":"2024-04-01T16:08:54","date_gmt":"2024-04-01T10:38:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/praxair-india-p-ltd-v-dy-cit-2023101-itr-640-bangtrib-2\/"},"modified":"2024-04-01T16:08:54","modified_gmt":"2024-04-01T10:38:54","slug":"praxair-india-p-ltd-v-dy-cit-2023101-itr-640-bangtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/praxair-india-p-ltd-v-dy-cit-2023101-itr-640-bangtrib-2\/","title":{"rendered":"Praxair India P. Ltd. v Dy. CIT (2023)101 ITR 640 (Bang)(Trib)"},"content":{"rendered":"<p>Held, that disallowance under section\u00a014A\u00a0of the Act could not be added to the book profits of the assessee under section\u00a0115JB. (AY. 2013-14).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A : Disallowance of expenditure-Exempt income-Book profits-Disallowance cannot be added to book profits. [S.115JB]<\/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":[21],"tags":[],"class_list":["post-41056","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aGc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41056","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=41056"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41056\/revisions"}],"predecessor-version":[{"id":41057,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41056\/revisions\/41057"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41056"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41056"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}