{"id":26229,"date":"2022-04-06T17:22:53","date_gmt":"2022-04-06T11:52:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jcit-v-t-v-today-network-ltd-2021-92-itr-53-sn-delhi-trib\/"},"modified":"2022-04-06T17:22:53","modified_gmt":"2022-04-06T11:52:53","slug":"jcit-v-t-v-today-network-ltd-2021-92-itr-53-sn-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jcit-v-t-v-today-network-ltd-2021-92-itr-53-sn-delhi-trib\/","title":{"rendered":"JCIT v. T. V. Today Network Ltd. (2021) 92 ITR 53 (SN) (Delhi) (Trib.)"},"content":{"rendered":"<p>Discount allowed to advertisers allowable as revenue expenditure.\u00a0 As regards unpaid leave and encashment, Tribunal directed the Assessing Officer to verify actual payment. (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Media business selling advertisement airtime on its Channel-Discount allowed-Allowable as revenue expenditure-Unpaid leave and encashment-Directed the Assessing Officer to verify actual payment. [S. 43B(f)]  <\/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-26229","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6P3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26229","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=26229"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26229\/revisions"}],"predecessor-version":[{"id":26230,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26229\/revisions\/26230"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26229"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26229"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}