{"id":50038,"date":"2025-01-16T20:34:35","date_gmt":"2025-01-16T15:04:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/xchanging-technology-services-india-p-ltd-v-acit-2024110-itr-52-sndelhitrib\/"},"modified":"2025-01-16T20:34:35","modified_gmt":"2025-01-16T15:04:35","slug":"xchanging-technology-services-india-p-ltd-v-acit-2024110-itr-52-sndelhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/xchanging-technology-services-india-p-ltd-v-acit-2024110-itr-52-sndelhitrib\/","title":{"rendered":"Xchanging Technology Services India P. Ltd. v. ACIT (2024)110 ITR 52 (SN)(Delhi)(Trib)"},"content":{"rendered":"<p>Held\u00a0 that that the lease equalisation charges were not to be treated as adjustments needing to be added back while computing the book profits. The addition is deleted. (AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB : Company-Book profit-Lease equalisation reserve created on leases on buildings being used by assessee-Not to be added while computing book profits.  <\/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-50038","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d14","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50038","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=50038"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50038\/revisions"}],"predecessor-version":[{"id":50039,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50038\/revisions\/50039"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50038"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50038"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}