{"id":31148,"date":"2022-12-10T12:57:23","date_gmt":"2022-12-10T07:27:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/security-printing-minting-corporation-of-india-ltd-v-acit-2022-194-itd-641-delhitrib-3\/"},"modified":"2022-12-10T12:57:23","modified_gmt":"2022-12-10T07:27:23","slug":"security-printing-minting-corporation-of-india-ltd-v-acit-2022-194-itd-641-delhitrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/security-printing-minting-corporation-of-india-ltd-v-acit-2022-194-itd-641-delhitrib-3\/","title":{"rendered":"Security Printing &#038; Minting Corporation of India Ltd. v. ACIT (2022) 194 ITD 641 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that education cess cannot be equated as tax or surcharge and it cannot be considered as a part of tax, and accordingly, it should not be disallowed under section 40(a)(ii) of the Act. Allowable as business expenditure.\u00a0 (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ii) : Amounts not deductible-Rates or tax-Education cess cannot be equated as tax or surcharge-Allowable as business. <\/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-31148","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-86o","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31148","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=31148"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31148\/revisions"}],"predecessor-version":[{"id":31149,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31148\/revisions\/31149"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}