{"id":27527,"date":"2022-06-26T18:16:39","date_gmt":"2022-06-26T12:46:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tejas-networks-ltd-v-dcit-2021-91-itr-52-sn-bang-trib-3\/"},"modified":"2022-06-26T18:16:39","modified_gmt":"2022-06-26T12:46:39","slug":"tejas-networks-ltd-v-dcit-2021-91-itr-52-sn-bang-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tejas-networks-ltd-v-dcit-2021-91-itr-52-sn-bang-trib-3\/","title":{"rendered":"Tejas Networks Ltd. v. DCIT (2021) 91 ITR 52 (SN) (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that under agreement Commission shall accrue as and when sales finalised therefore claim is allowable when sales are accounted. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Commission-Matching principle-Under agreement Commission shall accrue as and when sales finalised-Claim is allowable when sales are accounted. [S. 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-27527","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-79Z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27527","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=27527"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27527\/revisions"}],"predecessor-version":[{"id":27528,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27527\/revisions\/27528"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27527"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27527"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}