{"id":296,"date":"2018-04-29T13:38:22","date_gmt":"2018-04-29T13:38:22","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-chambal-fertilisers-and-chemicals-limited-2018-61-itr-33-jaipur-trib-10\/"},"modified":"2018-04-29T13:38:22","modified_gmt":"2018-04-29T13:38:22","slug":"acit-v-chambal-fertilisers-and-chemicals-limited-2018-61-itr-33-jaipur-trib-10","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-chambal-fertilisers-and-chemicals-limited-2018-61-itr-33-jaipur-trib-10\/","title":{"rendered":"ACIT  v.  Chambal Fertilisers And Chemicals Limited. (2018) 61 ITR 33  (Jaipur)  (Trib)"},"content":{"rendered":"<p>Tribunal held that the education cess was a disallowable expenditure under S. 40(a)(ii) and not allowable expenditure under S.37(1) of the Act (AY.2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ii) : Amounts not deductible &#8211; Rates or tax &#8211; Education Cess was held to be not allowable as business expenditure [ 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":[1],"tags":[],"class_list":["post-296","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4M","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/296","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=296"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/296\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}