{"id":27509,"date":"2022-06-26T18:13:14","date_gmt":"2022-06-26T12:43:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-chennai-central-co-operative-bank-ltd-2021-209-ttj-652-198-dtr-61-chennaitrib\/"},"modified":"2022-06-26T18:13:14","modified_gmt":"2022-06-26T12:43:14","slug":"acit-v-chennai-central-co-operative-bank-ltd-2021-209-ttj-652-198-dtr-61-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-chennai-central-co-operative-bank-ltd-2021-209-ttj-652-198-dtr-61-chennaitrib\/","title":{"rendered":"ACIT v. Chennai Central Co-Operative Bank Ltd. (2021) 209 TTJ 652 \/ 198 DTR 61 (Chennai)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that provision for arrears of wages are made on the basis of 6<sup>th<\/sup> Pay Commission. The amount was quantified and paid latter years. Allowable as deduction. (AY. 2009-10, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Arrears of wages  on the basis of 6th  Pay Commission-Quantified and paid latter years-Allowable as deduction. [S. 40(a)(ia),145]  <\/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-27509","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-79H","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27509","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=27509"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27509\/revisions"}],"predecessor-version":[{"id":27510,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27509\/revisions\/27510"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27509"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27509"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}