{"id":21388,"date":"2021-09-11T15:06:52","date_gmt":"2021-09-11T09:36:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/wipro-ltd-v-addl-cit-2021-279-taxman-203-karn-hc-3\/"},"modified":"2021-09-11T15:06:52","modified_gmt":"2021-09-11T09:36:52","slug":"wipro-ltd-v-addl-cit-2021-279-taxman-203-karn-hc-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/wipro-ltd-v-addl-cit-2021-279-taxman-203-karn-hc-3\/","title":{"rendered":"Wipro Ltd. v. Addl. CIT (2021) 279 Taxman 203 (Karn.)(HC)"},"content":{"rendered":"<p>Court held that compensation paid to employee through trust is held to be allowable as revenue expenditure. Wipro. Ltd. v. Dy. CIT\u00a0(2015) 382 ITR 179 (Karn.)(HC). (AY. 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Compensation paid to employee through trust-Allowable  as  revenue expenditure. [S. 36(1)(iv), 36(1)(v), 40A(9)]  <\/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-21388","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5yY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21388","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=21388"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21388\/revisions"}],"predecessor-version":[{"id":21389,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21388\/revisions\/21389"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}