{"id":1767,"date":"2018-07-15T09:02:29","date_gmt":"2018-07-15T09:02:29","guid":{"rendered":"http:\/\/itatonline.org\/digest\/huawei-telecommunication-india-company-p-ltd-v-acit-2018-171-itd-19-delhi-trib\/"},"modified":"2018-07-15T09:02:29","modified_gmt":"2018-07-15T09:02:29","slug":"huawei-telecommunication-india-company-p-ltd-v-acit-2018-171-itd-19-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/huawei-telecommunication-india-company-p-ltd-v-acit-2018-171-itd-19-delhi-trib\/","title":{"rendered":"Huawei Telecommunication (India) Company (P.) Ltd.  v. ACIT (2018) 171 ITD 19 (Delhi)  (Trib.)"},"content":{"rendered":"<p>Tribunal held that where assessee, engaged in providing marketing, technical support installation and Commissioning services to telecommunication sector, made a provision for warranty services by way of repair and replacement for a pre-defined period, said provision was eligible for deduction .( AY.2008-09 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure -Warranty provision-  Services by way of repair and replacement for a pre-defined period, said provision was eligible for deduction [ S.145 ]<\/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-1767","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-sv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1767","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=1767"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1767\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1767"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1767"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}