{"id":45281,"date":"2024-08-16T09:58:46","date_gmt":"2024-08-16T04:28:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-clp-india-p-ltd-2023-108-itr-248-ahdtrib-2\/"},"modified":"2025-04-04T14:13:57","modified_gmt":"2025-04-04T08:43:57","slug":"dy-cit-v-clp-india-p-ltd-2023-108-itr-248-ahdtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-clp-india-p-ltd-2023-108-itr-248-ahdtrib-2\/","title":{"rendered":"Dy. CIT v. CLP India P. Ltd. (2023) 108 ITR 248 \/2024) 228 TTJ  328 \/ 238 DTR 429  (Ahd)(Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Held that reimbursement of minimum alternative tax liability by customer\u00a0 can not be added as\u00a0 income as the income offered to tax more than minimum alternative tax liability and the method of accounting is accepted in subsequent year. \u00a0(AY. 2009-10 to 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB : Company-Book profit-Reimbursement of minimum alternative tax liability by customer-Income offered to tax more than minimum alternative tax liability-Method of accounting is accepted in subsequent year-Addition is not justified.[S. 145]  <\/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-45281","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bMl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45281","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=45281"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45281\/revisions"}],"predecessor-version":[{"id":52503,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45281\/revisions\/52503"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}