{"id":41367,"date":"2024-04-05T12:41:27","date_gmt":"2024-04-05T07:11:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-state-bank-of-india-2023459-itr-497-153-taxmann-com-389-bomhc-editorial-slp-dismissed-pcit-v-state-bank-of-india-2023-294-taxman-428-sc\/"},"modified":"2024-04-05T12:41:27","modified_gmt":"2024-04-05T07:11:27","slug":"pcit-v-state-bank-of-india-2023459-itr-497-153-taxmann-com-389-bomhc-editorial-slp-dismissed-pcit-v-state-bank-of-india-2023-294-taxman-428-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-state-bank-of-india-2023459-itr-497-153-taxmann-com-389-bomhc-editorial-slp-dismissed-pcit-v-state-bank-of-india-2023-294-taxman-428-sc\/","title":{"rendered":"PCIT v. State Bank of India (2023)459 ITR 497 \/153 taxmann.com 389 (Bom)(HC) Editorial: SLP dismissed, PCIT v. State Bank of India (2023) 294 Taxman 428 (SC)"},"content":{"rendered":"<p>Held that contribution to medical benefit fund of\u00a0 retired employees\u00a0 allowable as deduction\u00a0 Not disallowable.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iv) : Contribution towards a recognized provident fund-<br \/>\nContribution to medical benefit fund of  retired employees-Not disallowable.[S.36(1)(v),36(1)(va), 40A(9)]  <\/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-41367","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aLd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41367","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=41367"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41367\/revisions"}],"predecessor-version":[{"id":41368,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41367\/revisions\/41368"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}