{"id":710,"date":"2018-05-07T00:07:25","date_gmt":"2018-05-07T00:07:25","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-mcnally-bharat-engineering-co-ltd-2018-191-ttj-822-kol-trib-7\/"},"modified":"2018-05-07T00:07:25","modified_gmt":"2018-05-07T00:07:25","slug":"dy-cit-v-mcnally-bharat-engineering-co-ltd-2018-191-ttj-822-kol-trib-7","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-mcnally-bharat-engineering-co-ltd-2018-191-ttj-822-kol-trib-7\/","title":{"rendered":"Dy. CIT v. Mcnally Bharat Engineering Co. Ltd. (2018) 191 TTJ 822 (Kol.)(Trib.)"},"content":{"rendered":"<p>Amount withdraw from general reserved for meeting of obligation towards employees benefits, liability on account of obligation as an employer is to be considered for  book profit , however it is for the assessee to explain how the amount are not debited in the P&#038; Loss account but nevertheless  need to be excluded .  (AY. 2006 \u2013 2007 , 2008-2009)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>115JB : Book profits  -Amount with drawn form general reserve is to be considered  while arriving at  book profit.<\/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-710","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/710","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=710"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/710\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=710"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=710"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=710"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}