{"id":38070,"date":"2023-12-11T12:45:56","date_gmt":"2023-12-11T07:15:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-tube-investments-of-india-ltd-2023-292-taxman-465-sc-cit-v-tube-investments-of-india-p-ltd-2023-292-taxman-546-sc-editorial-cit-v-tube-investments-of-india-ltd-2022-446-itr-6-2\/"},"modified":"2023-12-11T12:45:56","modified_gmt":"2023-12-11T07:15:56","slug":"cit-v-tube-investments-of-india-ltd-2023-292-taxman-465-sc-cit-v-tube-investments-of-india-p-ltd-2023-292-taxman-546-sc-editorial-cit-v-tube-investments-of-india-ltd-2022-446-itr-6-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-tube-investments-of-india-ltd-2023-292-taxman-465-sc-cit-v-tube-investments-of-india-p-ltd-2023-292-taxman-546-sc-editorial-cit-v-tube-investments-of-india-ltd-2022-446-itr-6-2\/","title":{"rendered":"CIT v. Tube Investments of India Ltd. (2023) 292 Taxman 465 (SC) CIT v. Tube Investments of India (P.) Ltd. (2023) 292 Taxman 546 (SC) Editorial : CIT v. Tube Investments of India Ltd (2022) 446 ITR 676\/ 288 Taxman 524 (Mad)(HC)"},"content":{"rendered":"<p>High Court held that\u00a0 electricity charges was allowable as deduction\u00a0 and there was no violation of the policies or guidelines by any of the parties to the lease agreement pointed out by the Electricity Board till date.\u00a0 SLP of Revenue is dismissed. (AY. 1998-99, 2000-01 to 2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Electricity charges-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-38070","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9U2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38070","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=38070"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38070\/revisions"}],"predecessor-version":[{"id":38071,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38070\/revisions\/38071"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38070"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38070"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38070"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}