{"id":2096,"date":"2018-08-25T03:19:24","date_gmt":"2018-08-25T03:19:24","guid":{"rendered":"http:\/\/itatonline.org\/digest\/oricon-enterprises-ltd-v-acit-2018-170-itd-231-mumtrib\/"},"modified":"2018-08-25T03:19:24","modified_gmt":"2018-08-25T03:19:24","slug":"oricon-enterprises-ltd-v-acit-2018-170-itd-231-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/oricon-enterprises-ltd-v-acit-2018-170-itd-231-mumtrib\/","title":{"rendered":"Oricon Enterprises Ltd.  v. ACIT (2018) 170 ITD 231 (Mum)(Trib.)"},"content":{"rendered":"<p>Tribunal held that statutory, deduction cannot be allowed in two entities. Matter remanded to the AO. \u00a0(AY 2007 &#8211; 2008)<b><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1) : Business expenditure \u2013 Subsidiary company \u2013 Gratuity and leave wages of employees &#8211; Deduction cannot be allowed in two entities -Matter remanded to the AO.<\/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-2096","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-xO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2096","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=2096"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2096\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2096"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2096"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2096"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}