{"id":18779,"date":"2021-05-30T18:15:57","date_gmt":"2021-05-30T12:45:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-amco-batteries-ltd-2020-193-dtr-169-316-ctr-772-karn-hc\/"},"modified":"2021-05-30T18:15:57","modified_gmt":"2021-05-30T12:45:57","slug":"cit-v-amco-batteries-ltd-2020-193-dtr-169-316-ctr-772-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-amco-batteries-ltd-2020-193-dtr-169-316-ctr-772-karn-hc\/","title":{"rendered":"CIT v. Amco Batteries Ltd. (2020) 193 DTR 169\/316 CTR 772 (Karn) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the court held that provision for warranty is held to be allowable as deduction . Followed <em>\u00a0<\/em><em>Rotrok Controls India Pvt. Ltd. vs. CIT (2009) 314 ITR 62 (SC)<\/em><em>.<\/em>(AY. \u00a02008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure &#8211;  Provision for warranty \u2013 Held to be allowable as deduction . <\/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-18779","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4ST","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18779","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=18779"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18779\/revisions"}],"predecessor-version":[{"id":18780,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18779\/revisions\/18780"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18779"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18779"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18779"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}