{"id":3592,"date":"2019-01-06T15:44:49","date_gmt":"2019-01-06T15:44:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-india-motor-parts-accessories-ltd-2018-255-taxman-132-madhc\/"},"modified":"2019-01-06T15:44:49","modified_gmt":"2019-01-06T15:44:49","slug":"cit-v-india-motor-parts-accessories-ltd-2018-255-taxman-132-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-india-motor-parts-accessories-ltd-2018-255-taxman-132-madhc\/","title":{"rendered":"CIT v. India Motor Parts &#038; Accessories Ltd ( 2018) 255 Taxman 132 ( Mad)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , granting monetary benefit to legal heir of a former employee on the basis of resolution passed by the cpmpany\u00a0 is allowable as business expenditure ,though the company did not have any pension scheme .( AY.2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure -Granting monetary benefit to legal heir of a former employee on the basis of resolution passed by the cpmpany  is allowable as business expenditure .<\/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":[1],"tags":[],"class_list":["post-3592","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-VW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3592","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=3592"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3592\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}