{"id":643,"date":"2018-05-05T02:34:33","date_gmt":"2018-05-05T02:34:33","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ellenbarrie-industrial-gases-ltd-v-ito-2018-169-itd-194-kol-trib\/"},"modified":"2018-05-05T02:34:33","modified_gmt":"2018-05-05T02:34:33","slug":"ellenbarrie-industrial-gases-ltd-v-ito-2018-169-itd-194-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ellenbarrie-industrial-gases-ltd-v-ito-2018-169-itd-194-kol-trib\/","title":{"rendered":"Ellenbarrie Industrial Gases Ltd.  v. ITO (2018) 169 ITD 194 (Kol)  (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the asessee the Tribunal held that ; in view of Explanation 1(v) of sub-section (1) of S. 234B, MAT credit has to be allowed from &#8216;assessed tax&#8217; and, thereafter, interest to be   ( AY.2007 -08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234B : Interest &#8211; Advance tax -Book profit- In view of Explanation 1(v) of sub-section (1) of S. 234B, MAT credit has to be allowed from &#8216;assessed tax&#8217; and, thereafter, interest to be computed [<\/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-643","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-an","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/643","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=643"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/643\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=643"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=643"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=643"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}