{"id":35895,"date":"2023-08-27T18:56:08","date_gmt":"2023-08-27T13:26:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/united-spirits-ltd-v-dy-cit-202297-itr-272-bang-trib\/"},"modified":"2023-08-27T18:56:08","modified_gmt":"2023-08-27T13:26:08","slug":"united-spirits-ltd-v-dy-cit-202297-itr-272-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/united-spirits-ltd-v-dy-cit-202297-itr-272-bang-trib\/","title":{"rendered":"United Spirits Ltd. v. Dy. CIT (2022)97 ITR 272 (Bang) (Trib)"},"content":{"rendered":"<p>The Tribunal held that the education cess including secondary and higher education cess was not allowable as deduction.(AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Education cess on secondary and higher education cess-Not allowable as deduction. [S. 40(a)(ii)] <\/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-35895","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9kX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35895","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=35895"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35895\/revisions"}],"predecessor-version":[{"id":35896,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35895\/revisions\/35896"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35895"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35895"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35895"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}