{"id":25732,"date":"2022-03-22T17:13:20","date_gmt":"2022-03-22T11:43:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/emerson-climate-technologies-india-p-ltd-v-add-cit-2021-89-itr-69-sn-punetrib\/"},"modified":"2022-03-22T17:13:20","modified_gmt":"2022-03-22T11:43:20","slug":"emerson-climate-technologies-india-p-ltd-v-add-cit-2021-89-itr-69-sn-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/emerson-climate-technologies-india-p-ltd-v-add-cit-2021-89-itr-69-sn-punetrib\/","title":{"rendered":"Emerson Climate Technologies (India) P. Ltd. v. Add. CIT (2021) 89 ITR 69 (SN) (Pune)(Trib.)"},"content":{"rendered":"<p>Held, that education cess was not a disallowable expenditure under section\u00a040(a)(ii)\u00a0of the\u00a0Income-tax Act, 1961.Transfer pricing adjustment, matter remanded to the Assessing Officer.\u00a0 (AY.\u00a0 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ii) : Amounts not deductible-Rates or tax-Education Cess-Allowable as deduction-Transfer pricing adjustment-Matter remanded. [S. 37(1), 92C] <\/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-25732","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6H2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25732","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=25732"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25732\/revisions"}],"predecessor-version":[{"id":25733,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25732\/revisions\/25733"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25732"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25732"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}