{"id":33812,"date":"2023-04-18T11:10:55","date_gmt":"2023-04-18T05:40:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/resolve-salvage-fire-india-p-ltd-v-dcit-2022-195-itd-266-mum-trib\/"},"modified":"2023-04-18T11:10:55","modified_gmt":"2023-04-18T05:40:55","slug":"resolve-salvage-fire-india-p-ltd-v-dcit-2022-195-itd-266-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/resolve-salvage-fire-india-p-ltd-v-dcit-2022-195-itd-266-mum-trib\/","title":{"rendered":"Resolve Salvage &#038; Fire India (P.) Ltd. v. DCIT (2022) 195 ITD 266 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that \u00a0interest charged on failure to remit same within due date to the government would be compensatory in nature and interest paid on delayed payment of TDS under section 201(1A)\u00a0 is allowable as deduction\u00a0 (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Interest paid on delayed payment of TDS-Compensatory in nature-Allowable as deduction. [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-33812","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Nm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33812","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=33812"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33812\/revisions"}],"predecessor-version":[{"id":33813,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33812\/revisions\/33813"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}