{"id":4020,"date":"2019-02-22T12:04:46","date_gmt":"2019-02-22T12:04:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/mukand-ltd-v-ito-2019-174-itd-605-mum-trib\/"},"modified":"2019-05-22T06:25:43","modified_gmt":"2019-05-22T06:25:43","slug":"mukand-ltd-v-ito-2019-174-itd-605-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mukand-ltd-v-ito-2019-174-itd-605-mum-trib\/","title":{"rendered":"Mukand Ltd. v. ITO (2019)  174 ITD 605 \/ 198 TTJ 884 \/ 176 DTR 156(Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, interest paid to income -tax department on delayed payment of Tax deduction at source is allowable as deduction, it is not personal\u00a0 tax . Matter was remanded for verification. (AY. 2004-05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Interest paid to income -tax department on delayed payment of Tax deduction at source is allowable as deduction, it is not personal  tax. [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":[1],"tags":[],"class_list":["post-4020","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-12Q","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4020","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=4020"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4020\/revisions"}],"predecessor-version":[{"id":5533,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4020\/revisions\/5533"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4020"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4020"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4020"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}