{"id":6622,"date":"2019-08-21T08:33:46","date_gmt":"2019-08-21T08:33:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-metal-and-chromium-plater-p-ltd-2019-415-itr-123-mad-hc\/"},"modified":"2019-08-21T08:33:46","modified_gmt":"2019-08-21T08:33:46","slug":"cit-v-metal-and-chromium-plater-p-ltd-2019-415-itr-123-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-metal-and-chromium-plater-p-ltd-2019-415-itr-123-mad-hc\/","title":{"rendered":"CIT   v.  Metal and Chromium Plater (P) Ltd.  (2019) 415 ITR 123 (Mad.)(HC)"},"content":{"rendered":"<p>Court held that\u00a0 the adjusted book profits would be further eligible to the benefits set out in the other provisions of the Act and the language of S.\u00a0115JB\u00a0admitted of the grant of relief under S. \u00a054EC of the Act. (AY. 2003 -04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Capital gains-Adjusted book profits eligible for benefit under S.54EC. [S. 45 54EC, 115JA(4), 115JA(5)]<\/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-6622","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1IO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6622","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=6622"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6622\/revisions"}],"predecessor-version":[{"id":6623,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6622\/revisions\/6623"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}