{"id":14804,"date":"2021-01-03T15:07:02","date_gmt":"2021-01-03T15:07:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nokia-india-pvt-ltd-v-add-cit-2020-82-itr-16-sndelhi-trib-2\/"},"modified":"2021-01-03T15:07:02","modified_gmt":"2021-01-03T15:07:02","slug":"nokia-india-pvt-ltd-v-add-cit-2020-82-itr-16-sndelhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nokia-india-pvt-ltd-v-add-cit-2020-82-itr-16-sndelhi-trib-2\/","title":{"rendered":"Nokia India Pvt. Ltd. v. Add. CIT (2020) 82 ITR 16 ((SN)(Delhi) Trib)"},"content":{"rendered":"<p>Tribunal held that\u00a0\u00a0 cost of mobile sets provided to \u00a0employees , dealers\u00a0 and sales personal etc ,at free of cost\u00a0\u00a0 is\u00a0 allowable as business expenditure\u00a0 and rightly reduced from the inventory. <em>\u00a0<\/em>Followed the order\u00a0 of the Tribunal for the AY .2003-04\u00a0 which was\u00a0 Th affirmed by the\u00a0\u00a0 High Court. ( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure \u2013 Mobile handsets to employees , dealers  and sales personal etc ,at free of cost  &#8211; Allowable as business expenditure .   \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-14804","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3QM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14804","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=14804"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14804\/revisions"}],"predecessor-version":[{"id":14805,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14804\/revisions\/14805"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}