{"id":28948,"date":"2022-08-02T10:59:01","date_gmt":"2022-08-02T05:29:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sandisk-india-device-design-centre-pvt-ltd-v-ito-2022-93-itr-569-bang-trib\/"},"modified":"2022-08-02T10:59:01","modified_gmt":"2022-08-02T05:29:01","slug":"sandisk-india-device-design-centre-pvt-ltd-v-ito-2022-93-itr-569-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sandisk-india-device-design-centre-pvt-ltd-v-ito-2022-93-itr-569-bang-trib\/","title":{"rendered":"Sandisk India Device Design Centre Pvt. Ltd. v. ITO (2022) 93 ITR 569 (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that expenditure of\u00a0 telecommunication charges, insurance charges, etc. Travel expenses incurred in foreign currency is\u00a0 Deductible from both export turnover and total turnover. Loss on account of\u00a0 employee misappropriation. Deduction allowable on enhanced profit. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10A : Free trade zone-Expenditure of  telecommunication charges, insurance charges, etc.-Travel expenses incurred in foreign currency-Deductible from both export turnover and total turnover-Loss on account of  employee misappropriation-Deduction allowable on enhanced profit. <\/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-28948","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7wU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28948","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=28948"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28948\/revisions"}],"predecessor-version":[{"id":28949,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28948\/revisions\/28949"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}