{"id":31120,"date":"2022-12-10T12:52:55","date_gmt":"2022-12-10T07:22:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tuv-rheinland-nife-academy-p-ltd-v-acit-2022-194-itd-78-bang-trib-2\/"},"modified":"2022-12-10T12:52:55","modified_gmt":"2022-12-10T07:22:55","slug":"tuv-rheinland-nife-academy-p-ltd-v-acit-2022-194-itd-78-bang-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tuv-rheinland-nife-academy-p-ltd-v-acit-2022-194-itd-78-bang-trib-2\/","title":{"rendered":"TUV Rheinland NIFE Academy (P.) Ltd. v. ACIT (2022) 194 ITD 78 (Bang.)(Trib.)"},"content":{"rendered":"<p>Interest payment on late payment of tax at source under section 201(1A) is not eligible business expenditure for deduction and it is not compensatory in nature.\u00a0 (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Interest payment on late payment of tax at source under section 201(1A) is not eligible business expenditure for deduction and it is not compensatory in nature. [S. 201(IA)]  <\/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-31120","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-85W","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31120","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=31120"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31120\/revisions"}],"predecessor-version":[{"id":31121,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31120\/revisions\/31121"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}