{"id":5165,"date":"2019-04-27T06:42:28","date_gmt":"2019-04-27T06:42:28","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-united-india-insurance-co-ltd-2018-67-itr-191-195-ttj-65-uo-chennaitrib-6\/"},"modified":"2019-04-27T06:42:28","modified_gmt":"2019-04-27T06:42:28","slug":"acit-v-united-india-insurance-co-ltd-2018-67-itr-191-195-ttj-65-uo-chennaitrib-6","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-united-india-insurance-co-ltd-2018-67-itr-191-195-ttj-65-uo-chennaitrib-6\/","title":{"rendered":"ACIT v. United India Insurance Co. Ltd. (2018) 67 ITR 191 \/195 TTJ 65 (UO) (Chennai)(Trib.)"},"content":{"rendered":"<p>Tribunal held that provisions of s. 115JB, which enables companies to compute book profit, is not applicable to insurance companies. (AY. 2003-04 to 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit\u2013 Not applicable to insurance companies.<\/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-5165","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1lj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5165","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=5165"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5165\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5165"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5165"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5165"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}