{"id":26235,"date":"2022-04-06T17:23:51","date_gmt":"2022-04-06T11:53:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-plr-projects-pvt-ltd-2021-92-itr-23-sn-hyd-trib\/"},"modified":"2022-04-06T17:23:51","modified_gmt":"2022-04-06T11:53:51","slug":"dy-cit-v-plr-projects-pvt-ltd-2021-92-itr-23-sn-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-plr-projects-pvt-ltd-2021-92-itr-23-sn-hyd-trib\/","title":{"rendered":"Dy. CIT v. PLR Projects Pvt Ltd (2021) 92 ITR 23 (SN) (Hyd.)(Trib.)"},"content":{"rendered":"<p>Held that interest on arrears of Service tax is not penal in nature, allowable as deduction. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Fines and penalties-Interest on arrears of Service tax-Not penal in nature-Allowable as deduction.<\/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-26235","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6P9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26235","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=26235"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26235\/revisions"}],"predecessor-version":[{"id":26236,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26235\/revisions\/26236"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26235"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26235"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}