{"id":39928,"date":"2024-03-16T12:48:41","date_gmt":"2024-03-16T07:18:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-nestle-india-ltd-no-1-2023457-itr-210-153-taxmann-com-150-delhihc-3\/"},"modified":"2024-03-16T12:48:41","modified_gmt":"2024-03-16T07:18:41","slug":"pcit-v-nestle-india-ltd-no-1-2023457-itr-210-153-taxmann-com-150-delhihc-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-nestle-india-ltd-no-1-2023457-itr-210-153-taxmann-com-150-delhihc-3\/","title":{"rendered":"PCIT v. Nestle India Ltd. (No. 1) (2023)457 ITR 210\/153 taxmann.com 150 (Delhi)(HC)"},"content":{"rendered":"<p>Order of Tribunal deleting the disallowance of licence fee is affirmed. Followed, CIT v. Nestle India Ltd. (2011) 337 ITR 103 (Delhi)(HC)\u00a0 (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Licence fee-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-39928","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ao0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39928","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=39928"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39928\/revisions"}],"predecessor-version":[{"id":39929,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39928\/revisions\/39929"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39928"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39928"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}