{"id":34003,"date":"2023-04-22T10:51:37","date_gmt":"2023-04-22T05:21:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/infrastructure-logistics-p-ltd-v-jcit-2022-196-itd-153-panajitrib-3\/"},"modified":"2024-08-15T08:53:06","modified_gmt":"2024-08-15T03:23:06","slug":"infrastructure-logistics-p-ltd-v-jcit-2022-196-itd-153-panajitrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/infrastructure-logistics-p-ltd-v-jcit-2022-196-itd-153-panajitrib-3\/","title":{"rendered":"Infrastructure Logistics (P.) Ltd. v. JCIT (2022) 196 ITD 153\/(2023) 223 TTJ 341  (Panaji)(Trib.)"},"content":{"rendered":"<p>Held that contributions\/expenditure which were neither in nature of personal expenditure or capital expenditure and had been incurred by assessee company in order to facilitate running of business of assessee of mining smoothly, being in nature of an expenditure incurred by assessee wholly and exclusively for purpose of its business, hence\u00a0 allowable as a deduction.\u00a0 (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Contribution to Temple, Panchayat-Allowable as business expenditure. [S. 80G] <\/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-34003","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Qr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34003","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=34003"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34003\/revisions"}],"predecessor-version":[{"id":45154,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34003\/revisions\/45154"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}