{"id":700,"date":"2018-05-06T23:58:18","date_gmt":"2018-05-06T23:58:18","guid":{"rendered":"http:\/\/itatonline.org\/digest\/max-new-york-life-insurance-co-ltd-v-dy-cit-2018-191-ttj-897-delhitrib\/"},"modified":"2018-12-09T07:49:30","modified_gmt":"2018-12-09T07:49:30","slug":"max-new-york-life-insurance-co-ltd-v-dy-cit-2018-191-ttj-897-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/max-new-york-life-insurance-co-ltd-v-dy-cit-2018-191-ttj-897-delhitrib\/","title":{"rendered":"Max New York Life Insurance Co. Ltd. v. Dy.CIT (2018) 191 TTJ 897\/ 171 DTR 209 (Delhi)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that The profit disclosed in the shareholder&#8217;s profit and loss account (Form A-PL) is the profit derived from life Insurance business for computing the insurance business income and also on the principle of consistency . (AY. 2010 \u2013 2011)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 44: Insurance business \u2013 The profit disclosed in the shareholder&#8217;s profit and loss account (Form A-PL) is  the profit derived from life Insurance business  for computing the insurance business income  and also on the principle of consistency . [ S.115JB ]<\/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-700","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/700","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=700"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/700\/revisions"}],"predecessor-version":[{"id":3137,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/700\/revisions\/3137"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}