{"id":11405,"date":"2020-05-17T07:19:09","date_gmt":"2020-05-17T07:19:09","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-merck-ltd-2020-185-dtr-401-312-ctr-242-bom-hc\/"},"modified":"2021-08-08T15:54:01","modified_gmt":"2021-08-08T10:24:01","slug":"pcit-v-merck-ltd-2020-185-dtr-401-312-ctr-242-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-merck-ltd-2020-185-dtr-401-312-ctr-242-bom-hc\/","title":{"rendered":"PCIT v. Merck Ltd. (2020) 185 DTR 401 \/ 312 CTR 242\/ 275 Taxman 181\/ ( 2021 ) 434 ITR 596  (Bom.) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that Technical consultancy fees is held to be allowable business expenditure.\u00a0 (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure\u2013Technical consultancy fees is held to be allowable business expenditure. <\/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-11405","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2XX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11405","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=11405"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11405\/revisions"}],"predecessor-version":[{"id":21015,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11405\/revisions\/21015"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11405"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11405"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11405"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}