{"id":45277,"date":"2024-08-16T09:57:57","date_gmt":"2024-08-16T04:27:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tata-power-delhi-distribution-ltd-v-add-cit-2023108-itr-329-delhitrib-4\/"},"modified":"2024-08-16T09:57:57","modified_gmt":"2024-08-16T04:27:57","slug":"tata-power-delhi-distribution-ltd-v-add-cit-2023108-itr-329-delhitrib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tata-power-delhi-distribution-ltd-v-add-cit-2023108-itr-329-delhitrib-4\/","title":{"rendered":"Tata Power Delhi Distribution Ltd. v.Add. CIT (2023)108 ITR 329 (Delhi)(Trib)"},"content":{"rendered":"<p>That the provisions of section 115JB of the Act were not applicable to the assessee. <em>(<\/em>AY.2011-12, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB : Company-Book profit-Business of  maintenance and distribution of  electricity-Bound to maintain accounts according to Electricity Act \u2014Provision of S.115JB is  not applicable-Additional ground admitted.[S. 254(1)] <\/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-45277","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bMh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45277","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=45277"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45277\/revisions"}],"predecessor-version":[{"id":45278,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45277\/revisions\/45278"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}