{"id":64773,"date":"2026-10-05T16:06:54","date_gmt":"2026-10-05T10:36:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-reliance-infrastructure-ltd-2025-172-taxmann-com-119-bom-hc\/"},"modified":"2026-10-05T16:06:54","modified_gmt":"2026-10-05T10:36:54","slug":"cit-v-reliance-infrastructure-ltd-2025-172-taxmann-com-119-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-reliance-infrastructure-ltd-2025-172-taxmann-com-119-bom-hc\/","title":{"rendered":"CIT v. Reliance Infrastructure Ltd. [2025] 172 taxmann.com 119 (Bom.)(HC)"},"content":{"rendered":"<p>The High Court held that the provisions of section 115JB relating to Minimum Alternate Tax were not applicable to a company engaged in the business of supplying electricity and governed by the Electricity Supply Act, 1948. (AY. 2001-02 to 2002-03)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB: Company-Book profit-Minimum Alternate Tax-Electricity company governed by the Electricity Supply Act, 1948-Provisions of section 115JB not applicable. [S.260A, Electricity Supply Act, 1948] <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64773","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gQJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64773","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=64773"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64773\/revisions"}],"predecessor-version":[{"id":64774,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64773\/revisions\/64774"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64773"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64773"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64773"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}