{"id":4804,"date":"2019-04-08T10:46:30","date_gmt":"2019-04-08T10:46:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/scrabble-entertainment-ltd-v-acit-2018-169-dtr-51-193-ttj-418-mum-trib-6\/"},"modified":"2019-04-08T10:46:30","modified_gmt":"2019-04-08T10:46:30","slug":"scrabble-entertainment-ltd-v-acit-2018-169-dtr-51-193-ttj-418-mum-trib-6","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/scrabble-entertainment-ltd-v-acit-2018-169-dtr-51-193-ttj-418-mum-trib-6\/","title":{"rendered":"Scrabble Entertainment Ltd. v. ACIT (2018) 169 DTR 51 \/ 193 TTJ 418 ( Mum.)(Trib.)"},"content":{"rendered":"<p>It was held that merely because a different treatment was given in books of account cannot be a factor which would deprive assessee from claiming entire expenditure as a deduction. Therefore, AO was incorrect in making addition towards amortisation of subsidised cost to book profit computed u\/s. 115JB and was to delete addition towards book profit computed u\/s. 115JB\u00a0 Followed\u00a0 Taparia Tools Ltd v JCIT (2015) 372 ITR 605 (SC)\u00a0 (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB : Book profit-Adjustments towards disallowance of amortization of subsidized cost-Different treatment given in the books of account-Adjustment is held to be not valid.<\/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-4804","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1fu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4804","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=4804"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4804\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}