{"id":2089,"date":"2018-08-24T16:39:34","date_gmt":"2018-08-24T16:39:34","guid":{"rendered":"http:\/\/itatonline.org\/digest\/amit-ghose-v-dcit-2018-63-itr-44-sn-kol-trib\/"},"modified":"2018-08-24T16:39:34","modified_gmt":"2018-08-24T16:39:34","slug":"amit-ghose-v-dcit-2018-63-itr-44-sn-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/amit-ghose-v-dcit-2018-63-itr-44-sn-kol-trib\/","title":{"rendered":"Amit Ghose v. DCIT (2018) 63 ITR  44 (SN) (Kol) ( Trib)"},"content":{"rendered":"<p>On appeal, the Tribunal held that the expenses were incurred for the general welfare of the public at large. Further, it held that the guidelines issued by the Indian Medical Council were for the purpose of compliance with professional ethics. Such guidelines could not be equated to any legal provision having a statutory force and thus the expense was to be allowed as a business expenditure. (ITA No. 1412\/Kol\/2016) (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1): Business expenditure \u2013Advertisement and publicity expenses were incurred  for dissemination of knowledge for public at large, such expenses were to be allowed as business expenditure .<\/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-2089","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-xH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2089","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=2089"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2089\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2089"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2089"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2089"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}