{"id":7052,"date":"2019-09-05T08:49:56","date_gmt":"2019-09-05T08:49:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/fibroflex-india-p-ltd-v-dy-cit-2019-74-itr-105-chennai-trib\/"},"modified":"2019-09-05T08:49:56","modified_gmt":"2019-09-05T08:49:56","slug":"fibroflex-india-p-ltd-v-dy-cit-2019-74-itr-105-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/fibroflex-india-p-ltd-v-dy-cit-2019-74-itr-105-chennai-trib\/","title":{"rendered":"Fibroflex (India) P. Ltd  v. Dy.CIT ( 2019) 74 ITR 105 (Chennai) (Trib.)"},"content":{"rendered":"<p>Tribunal held that the capital gains which are exempt u\/s. 54EC is not to be considered for purpose of computing books profit (AY.1999-2000)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JA : Book profit -Capital gains- Exempt u\/s 54EC is not to be included for the purpose of computation of  book profit. [S. 45, 54EC]<\/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-7052","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1PK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7052","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=7052"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7052\/revisions"}],"predecessor-version":[{"id":7053,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7052\/revisions\/7053"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7052"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7052"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}