{"id":2783,"date":"2018-11-01T13:02:56","date_gmt":"2018-11-01T13:02:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/loesche-india-p-ltd-v-acit-2018-172-itd-176-delhi-trib\/"},"modified":"2019-03-09T06:36:46","modified_gmt":"2019-03-09T06:36:46","slug":"loesche-india-p-ltd-v-acit-2018-172-itd-176-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/loesche-india-p-ltd-v-acit-2018-172-itd-176-delhi-trib\/","title":{"rendered":"Loesche India (P.) Ltd.  v. ACIT (2018) 172 ITD 176 \/ 195 TTJ 33 (UR)(Delhi)   (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ; insurance premiums of employees&#8217; family members in terms of employment rules framed by assessee-company\u00a0 is allowable as\u00a0 business expenditure. ( AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure- Insurance premiums of employees&#8217; family members in terms of employment rules framed by assessee-company \u2013Allowable as  business expenditure. [ S.17 (2)(iv) ]<\/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-2783","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-IT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2783","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=2783"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2783\/revisions"}],"predecessor-version":[{"id":4295,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2783\/revisions\/4295"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2783"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2783"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}