{"id":1036,"date":"2018-05-31T08:40:19","date_gmt":"2018-05-31T08:40:19","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bokaro-power-supply-co-ltd-v-dy-cit-2018-191-ttj-22-delhitrib\/"},"modified":"2018-08-24T16:10:05","modified_gmt":"2018-08-24T16:10:05","slug":"bokaro-power-supply-co-ltd-v-dy-cit-2018-191-ttj-22-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bokaro-power-supply-co-ltd-v-dy-cit-2018-191-ttj-22-delhitrib\/","title":{"rendered":"Bokaro Power Supply Co. Ltd. v. Dy. CIT (2018) 191 TTJ 22\/163 DTR 259   (Delhi)(Trib.)"},"content":{"rendered":"<p>Interest paid under S.30(1) of Jharkhand VAT Act 2005 being compensatory in nature, is allowable deduction as business expenditure Penalties imposed is not allowable deduction.(AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure \u2013  Interest under Jharkhand VAT Act, 2005 being compensatory nature is allowable as deduction. Penalties being not compensatory nature is held to be not allowable  [ Jharkhand VAT Act , 2005 S. 30(1), 30(3), 30(4)(d),63(3) ]<\/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-1036","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1036","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=1036"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1036\/revisions"}],"predecessor-version":[{"id":2087,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1036\/revisions\/2087"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1036"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1036"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}