{"id":58145,"date":"2026-01-10T10:02:42","date_gmt":"2026-01-10T04:32:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-shapoorji-pallonji-and-co-ltd-2024-164-taxmann-com-707-bom-hc-editorial-slp-of-revenue-rejected-pcit-v-shapoorji-pallonji-and-co-ltd-2024-300-taxman-182sc-2\/"},"modified":"2026-01-10T10:02:42","modified_gmt":"2026-01-10T04:32:42","slug":"pcit-v-shapoorji-pallonji-and-co-ltd-2024-164-taxmann-com-707-bom-hc-editorial-slp-of-revenue-rejected-pcit-v-shapoorji-pallonji-and-co-ltd-2024-300-taxman-182sc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-shapoorji-pallonji-and-co-ltd-2024-164-taxmann-com-707-bom-hc-editorial-slp-of-revenue-rejected-pcit-v-shapoorji-pallonji-and-co-ltd-2024-300-taxman-182sc-2\/","title":{"rendered":"PCIT v. Shapoorji Pallonji and Co Ltd [2024] 164 taxmann.com 707 (Bom.)(HC) Editorial : SLP of revenue rejected, PCIT v. Shapoorji Pallonji and Co Ltd (2024) 300 Taxman 182(SC)"},"content":{"rendered":"<p>When\u00a0 the primary disallowances u\/\/s 14A being deleted, the High Court affirmed that the consequential adjustment to book profit under section 115JB did not arise. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB : Book profit-Consequential adjustment-Where the primary disallowance under section 14A is deleted, the consequential adjustment to book profit does not arise.[S. 14A] <\/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-58145","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-f7P","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58145","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=58145"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58145\/revisions"}],"predecessor-version":[{"id":58146,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58145\/revisions\/58146"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=58145"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=58145"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=58145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}