{"id":27551,"date":"2022-06-26T18:20:47","date_gmt":"2022-06-26T12:50:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/karnataka-state-industrial-infrastructure-development-corporation-ltd-v-dy-cit-2021-199-dtr-139-bang-trib\/"},"modified":"2022-06-26T18:20:47","modified_gmt":"2022-06-26T12:50:47","slug":"karnataka-state-industrial-infrastructure-development-corporation-ltd-v-dy-cit-2021-199-dtr-139-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/karnataka-state-industrial-infrastructure-development-corporation-ltd-v-dy-cit-2021-199-dtr-139-bang-trib\/","title":{"rendered":"Karnataka State Industrial Infrastructure Development Corporation Ltd. v. Dy. CIT (2021) 199 DTR 139 (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that payments made to Geleyara Balga and SC \/ ST welfare Association for the purpose of festival celebration and general Welfare of its employees. Allowable as deduction. Provision of section 40A(9) is not applicable. (AY. 2011-12) <strong>\u00a0\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(9) : Expenses or payments not deductible-Bonus to employees-Payments to external agencies for employees welfare-Allowable as deduction u\/s. 37(1) of the Act. [S. 37(1)] <\/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-27551","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7an","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27551","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=27551"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27551\/revisions"}],"predecessor-version":[{"id":27552,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27551\/revisions\/27552"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}