{"id":1075,"date":"2018-05-31T10:57:56","date_gmt":"2018-05-31T10:57:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-english-indian-clays-ltd-2018-253-taxman-208-kerhc\/"},"modified":"2018-05-31T10:57:56","modified_gmt":"2018-05-31T10:57:56","slug":"pcit-v-english-indian-clays-ltd-2018-253-taxman-208-kerhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-english-indian-clays-ltd-2018-253-taxman-208-kerhc\/","title":{"rendered":"PCIT  v.  English Indian Clays Ltd. (2018)  253 Taxman 208 (Ker)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that\u00a0where\u00a0 conditions of approval as seen from clause (3) of Part-C of Schedule IV had been satisfied, its claim for deduction would be allowable though there was delay in granting approval.\u00a0 ( AY.2010-11)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(7) : Expenses or payments not deductible \u2013 Gratuity -Delay in granting approval- As the condition was satisfied, no disallowances can be made .<\/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-1075","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-hl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1075","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=1075"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1075\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1075"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1075"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}