{"id":35885,"date":"2023-08-27T18:53:15","date_gmt":"2023-08-27T13:23:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jindal-steel-and-power-ltd-v-add-cit-202297-itr-516-delhi-trib-5\/"},"modified":"2023-08-27T18:53:15","modified_gmt":"2023-08-27T13:23:15","slug":"jindal-steel-and-power-ltd-v-add-cit-202297-itr-516-delhi-trib-5","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jindal-steel-and-power-ltd-v-add-cit-202297-itr-516-delhi-trib-5\/","title":{"rendered":"Jindal Steel and Power Ltd. v. Add. CIT (2022)97 ITR 516 (Delhi) (Trib)"},"content":{"rendered":"<p>The Tribunal held that the expenses on construction of hospital and school auditorium for benefits of employees\u00a0 as well as part of corporate social responsibility.\u00a0 Allowable as deduction. (AY. 2003-04,2006-07 to 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Construction of hospital and school auditorium for benefits of employees-expense made wholly for the purpose of business-Allowable as deduction<\/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-35885","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9kN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35885","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=35885"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35885\/revisions"}],"predecessor-version":[{"id":35886,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35885\/revisions\/35886"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35885"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35885"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}