{"id":48965,"date":"2024-12-17T15:59:22","date_gmt":"2024-12-17T10:29:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-reliance-industries-ltd-2024109-itr-180-mumtrib-13\/"},"modified":"2024-12-17T15:59:22","modified_gmt":"2024-12-17T10:29:22","slug":"dy-cit-v-reliance-industries-ltd-2024109-itr-180-mumtrib-13","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-reliance-industries-ltd-2024109-itr-180-mumtrib-13\/","title":{"rendered":"Dy. CIT v. Reliance Industries Ltd. (2024)109 ITR 180 (Mum)(Trib)"},"content":{"rendered":"<p>Held, that the\u00a0 amount of disallowance computed\u00a0 under section 14A-Cannot be \u00a0considered while computing book profit. Interest on income tax refund-No power to make adjustment other than of items enumerated in Explanation 1. \u00a0(AY.2017-18, 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB : Company-Book profit-Exempt income-Cannot be  considered while computing book profit-Interest on income tax refund-No power to make adjustment other than of items enumerated in Explanation 1. [S. 14A,  R.8D] <\/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-48965","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cJL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48965","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=48965"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48965\/revisions"}],"predecessor-version":[{"id":48966,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48965\/revisions\/48966"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}