{"id":24434,"date":"2022-01-29T12:35:02","date_gmt":"2022-01-29T07:05:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-india-power-corporation-ltd-2021-191-itd-250-kol-trib-2\/"},"modified":"2022-03-17T16:11:29","modified_gmt":"2022-03-17T10:41:29","slug":"acit-v-india-power-corporation-ltd-2021-191-itd-250-kol-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-india-power-corporation-ltd-2021-191-itd-250-kol-trib-2\/","title":{"rendered":"ACIT v. India Power Corporation Ltd. (2021) 191 ITD 250 (Kol.)(Trib.)\/Tasty Bite Eatables Ltd  v .ACIT (2021) 89 ITR 699\/ 214 TTJ 643   (Pune) (Trib)"},"content":{"rendered":"<p>Held that education cess is not an income-tax and same is an allowable deduction. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ii) : Amounts not deductible-Rates or tax-Education cess is not income tax-Allowable deduction. [S. 37(1)] <\/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-24434","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6m6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24434","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=24434"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24434\/revisions"}],"predecessor-version":[{"id":25648,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24434\/revisions\/25648"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24434"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24434"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}