{"id":14685,"date":"2020-12-31T10:09:18","date_gmt":"2020-12-31T10:09:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/new-woodlands-hotel-pvt-ltd-v-acit-2020-428-itr-492-274-taxman-468-mad-hc\/"},"modified":"2021-07-09T12:33:02","modified_gmt":"2021-07-09T07:03:02","slug":"new-woodlands-hotel-pvt-ltd-v-acit-2020-428-itr-492-274-taxman-468-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/new-woodlands-hotel-pvt-ltd-v-acit-2020-428-itr-492-274-taxman-468-mad-hc\/","title":{"rendered":"New Woodlands Hotel Pvt. Ltd. v. ACIT (2020) 428 ITR 492\/ 274 Taxman 468\/196 DTR 449 (Mad) (HC)"},"content":{"rendered":"<p>Court held that service charges paid to\u00a0 employees in terms of\u00a0 agreement entered into under Industrial Disputes Act\u00a0 is\u00a0 held to be allowable .<em> (<\/em> AY.2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1 ) : Business expenditure \u2014 Service charges paid to  employees in terms of  agreement entered into under Industrial Disputes Act \u2014 Held to be allowable .[ Industrial Disputes Act, 1947, S 18(1) ]  <\/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-14685","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3OR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14685","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=14685"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14685\/revisions"}],"predecessor-version":[{"id":20106,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14685\/revisions\/20106"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14685"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14685"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}