{"id":4830,"date":"2019-04-10T12:32:34","date_gmt":"2019-04-10T12:32:34","guid":{"rendered":"http:\/\/itatonline.org\/digest\/gati-ltd-v-acit-2019-175-itd-310-hyd-trib\/"},"modified":"2019-04-10T12:32:34","modified_gmt":"2019-04-10T12:32:34","slug":"gati-ltd-v-acit-2019-175-itd-310-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gati-ltd-v-acit-2019-175-itd-310-hyd-trib\/","title":{"rendered":"Gati Ltd.  v. ACIT  (2019) 175 ITD 310 (Hyd.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that AO must modify book profit for computation of MAT in case company has not followed Accounting Standards as per provisions of Companies Act. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB : Book profit- Not following the Accounting standard \u2013AO Must modify the book profit as per  Accounting Standards as per provisions of Companies Act.<\/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-4830","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\/4830","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=4830"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4830\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4830"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4830"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}