{"id":1908,"date":"2018-08-05T07:46:01","date_gmt":"2018-08-05T07:46:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/kerala-state-beverages-manufacturing-marketing-corporation-ltd-v-acit-2018-256-taxman-88-ker-hc\/"},"modified":"2018-12-26T02:19:59","modified_gmt":"2018-12-26T02:19:59","slug":"kerala-state-beverages-manufacturing-marketing-corporation-ltd-v-acit-2018-256-taxman-88-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kerala-state-beverages-manufacturing-marketing-corporation-ltd-v-acit-2018-256-taxman-88-ker-hc\/","title":{"rendered":"Kerala State Beverages (Manufacturing &#038; Marketing) Corporation Ltd.  v. ACIT (2018) 256 Taxman 88\/ 166 DTR 313\/ 305 CTR 666 (Ker)( HC)"},"content":{"rendered":"<p>Dismissing the petition, to stay the\u00a0entire demand when the first appeal is pending before the CIT (A)\u00a0 the Court observed that ,disallowance of expenditure has to be\u00a0 determined having regard to object of provision and not on the basis of whether anybody else is also being levied same fee or charge. Directed to pay 20% of tax in dispute with in six weeks form the order .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 225 : Collection and recovery &#8211; Stay of proceedings- Disallowance of expenditure has to be  determined having regard to object of provision and not on the basis of whether anybody else is also being levied same fee or charge- Directed to pay 20% of tax in dispute with in six weeks from the order . [ S.40(a)(iib) ]<\/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-1908","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-uM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1908","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=1908"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1908\/revisions"}],"predecessor-version":[{"id":3379,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1908\/revisions\/3379"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1908"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1908"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1908"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}