{"id":14400,"date":"2020-12-13T12:00:05","date_gmt":"2020-12-13T12:00:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/addcit-v-national-research-development-corporation-2020-78-itr-56-sn-delhi-trib\/"},"modified":"2020-12-13T12:00:05","modified_gmt":"2020-12-13T12:00:05","slug":"addcit-v-national-research-development-corporation-2020-78-itr-56-sn-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/addcit-v-national-research-development-corporation-2020-78-itr-56-sn-delhi-trib\/","title":{"rendered":"AddCIT v. National Research Development Corporation (2020) 78 ITR 56 (SN) ( Delhi) (Trib)"},"content":{"rendered":"<p>Tribunal held that the salary payment to employees\u00a0 is allowable as deduction .Explanation 1 to section\u00a037\u00a0of the\u00a0 would not be attracted. ( AY.2011-12, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure \u2013 Salaries  to employees- Allowable as deduction \u2013 Explanation I is not applicable .   \t<\/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":[21],"tags":[],"class_list":["post-14400","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Kg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14400","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=14400"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14400\/revisions"}],"predecessor-version":[{"id":14401,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14400\/revisions\/14401"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}