{"id":24654,"date":"2022-02-07T13:12:51","date_gmt":"2022-02-07T07:42:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/national-building-construction-corporation-ltd-v-addl-cit-2021-bcaj-october-p-54-delhitrib\/"},"modified":"2022-02-07T13:12:51","modified_gmt":"2022-02-07T07:42:51","slug":"national-building-construction-corporation-ltd-v-addl-cit-2021-bcaj-october-p-54-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/national-building-construction-corporation-ltd-v-addl-cit-2021-bcaj-october-p-54-delhitrib\/","title":{"rendered":"National Building Construction Corporation Ltd. v. Addl. CIT (2021) BCAJ-October-P. 54 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that the amount spent on corporate Social responsibility (CSR) is allowable as deduction. \u00a0Explanation 2 to section 37 (1) which is prospective in nature and applies w.e.f.\u00a0 AY. 2015-16. (dt. 11-8-2021) (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Corporate Social responsibility (CSR)-Allowable as deduction-Explanation  to  section 37(1) is prospective w.e.f. AY. 2015-16]<\/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-24654","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6pE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24654","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=24654"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24654\/revisions"}],"predecessor-version":[{"id":24655,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24654\/revisions\/24655"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24654"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24654"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24654"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}