{"id":17900,"date":"2021-05-10T16:36:26","date_gmt":"2021-05-10T11:06:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/isgec-heavy-engineering-ltd-v-dy-cit-2020-83-itr-426-chd-trib\/"},"modified":"2021-05-10T16:36:26","modified_gmt":"2021-05-10T11:06:26","slug":"isgec-heavy-engineering-ltd-v-dy-cit-2020-83-itr-426-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/isgec-heavy-engineering-ltd-v-dy-cit-2020-83-itr-426-chd-trib\/","title":{"rendered":"Isgec Heavy Engineering Ltd. v. Dy.CIT (2020) 83 ITR 426 (Chd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 the expenses on account of club membership fees for the employees and to entertain customers allowable as business expenditure., so, these were business expenses. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Club membership fees for employees and entertainment of  customers-Allowable as  business expenses.  <\/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-17900","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4EI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17900","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=17900"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17900\/revisions"}],"predecessor-version":[{"id":17901,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17900\/revisions\/17901"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17900"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17900"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17900"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}