{"id":14798,"date":"2021-01-03T14:55:20","date_gmt":"2021-01-03T14:55:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/agrawal-coal-corporation-pvt-ltd-v-acit-2020-82-itr-8-trib-sn-indore-trib\/"},"modified":"2021-01-03T14:55:20","modified_gmt":"2021-01-03T14:55:20","slug":"agrawal-coal-corporation-pvt-ltd-v-acit-2020-82-itr-8-trib-sn-indore-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/agrawal-coal-corporation-pvt-ltd-v-acit-2020-82-itr-8-trib-sn-indore-trib\/","title":{"rendered":"Agrawal Coal Corporation Pvt. Ltd. v. ACIT (2020) 82 ITR 8 (Trib) (SN) (Indore) (Trib )"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that Education Cess is not a tax\u00a0 hence allowable as business expenditure .( AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure &#8211; Education Cess \u2014 Not a tax- Allowable as 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":[21],"tags":[],"class_list":["post-14798","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3QG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14798","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=14798"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14798\/revisions"}],"predecessor-version":[{"id":14799,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14798\/revisions\/14799"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}