{"id":263,"date":"2018-04-29T12:23:55","date_gmt":"2018-04-29T12:23:55","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-kotak-mahindra-bank-ltd-2018-168-itd-529-mum-trib\/"},"modified":"2018-04-29T12:23:55","modified_gmt":"2018-04-29T12:23:55","slug":"dcit-v-kotak-mahindra-bank-ltd-2018-168-itd-529-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-kotak-mahindra-bank-ltd-2018-168-itd-529-mum-trib\/","title":{"rendered":"DCIT  v.  Kotak Mahindra Bank Ltd. (2018) 168 ITD 529  (Mum)   (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that ; Discount on shares allotted by assessee to its employees under ESOP scheme out of its share capital is an allowable deduction .Followed  Biocon Ltd. v. Dy. CIT (LTU)( 2013) 144 ITD 21 ( Bang) (SB) (Trib) ( AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure -Discount on shares allotted by assessee to its employees under ESOP scheme out of its share capital is an allowable 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":[1],"tags":[],"class_list":["post-263","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4f","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/263","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=263"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/263\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}