{"id":499,"date":"2018-04-30T07:39:39","date_gmt":"2018-04-30T07:39:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/gie-jewels-v-ito-2018-168-itd-260-192-ttj-852-jaipur-trib\/"},"modified":"2018-06-16T07:35:36","modified_gmt":"2018-06-16T07:35:36","slug":"gie-jewels-v-ito-2018-168-itd-260-192-ttj-852-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gie-jewels-v-ito-2018-168-itd-260-192-ttj-852-jaipur-trib\/","title":{"rendered":"GIE Jewels.  v. ITO (2018) 168 ITD 260 \/192 TTJ 852 \/166 DTR 118 (Jaipur)  (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that ; interest shall be payable for failure to pay alternative Minimum tax .( AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234B : Interest &#8211; Advance tax -Book profit \u2013 Interest shall be payable for failure to pay alternative Minimum tax [ S.115JC  ]<\/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-499","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-83","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/499","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=499"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/499\/revisions"}],"predecessor-version":[{"id":1339,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/499\/revisions\/1339"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}