{"id":1393,"date":"2018-06-18T16:27:01","date_gmt":"2018-06-18T16:27:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-laboratories-griffon-p-ltd-2018-170-itd-387-kol-trib-3\/"},"modified":"2019-07-14T03:34:08","modified_gmt":"2019-07-14T03:34:08","slug":"dcit-v-laboratories-griffon-p-ltd-2018-170-itd-387-kol-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-laboratories-griffon-p-ltd-2018-170-itd-387-kol-trib-3\/","title":{"rendered":"DCIT  v.  Laboratories Griffon (P.) Ltd. (2018) 170 ITD 387\/ 65 ITR 317 \/193 TTJ 855 ( 2019) 178 DTR 355(Kol)   (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that ; Foreign tour expenses\u00a0 of Research manager of export\u00a0 is held to be allowable as the turnover has increased in succeeding years (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure- Foreign tour expenses  of Research manager of export  is held to be allowable as the turnover has increased in succeeding years .<\/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-1393","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-mt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1393","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=1393"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1393\/revisions"}],"predecessor-version":[{"id":6091,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1393\/revisions\/6091"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1393"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}