{"id":39326,"date":"2024-02-21T11:47:26","date_gmt":"2024-02-21T06:17:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-olam-exports-india-ltd-2023-295-taxman-312-sc-editorial-cit-v-olam-exports-india-ltd-2017-398-itr-397-85-taxmann-com-33-kerhc\/"},"modified":"2024-02-21T11:47:26","modified_gmt":"2024-02-21T06:17:26","slug":"pcit-v-olam-exports-india-ltd-2023-295-taxman-312-sc-editorial-cit-v-olam-exports-india-ltd-2017-398-itr-397-85-taxmann-com-33-kerhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-olam-exports-india-ltd-2023-295-taxman-312-sc-editorial-cit-v-olam-exports-india-ltd-2017-398-itr-397-85-taxmann-com-33-kerhc\/","title":{"rendered":"PCIT v. Olam Exports India Ltd. (2023) 295 Taxman 312 (SC) Editorial: CIT v. Olam Exports India Ltd (2017) 398 ITR 397\/ 85 taxmann.com 33 (Ker)(HC)"},"content":{"rendered":"<p>High Court affirmed the order of the Tribunal affirming the allowing the claim of the commission. SLP of Revenue is dismissed. (AY. 1997-98, 1998-99)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Sales commission-Order of High Court is affirmed-SLP of Revenue is dismissed. <\/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-39326","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aei","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39326","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=39326"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39326\/revisions"}],"predecessor-version":[{"id":39327,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39326\/revisions\/39327"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39326"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39326"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39326"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}