{"id":4432,"date":"2019-03-19T09:48:35","date_gmt":"2019-03-19T09:48:35","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rajasthan-state-industrial-development-investment-corporation-ltd-vs-dcit-2018-195-ttj-35-jaipur-trib\/"},"modified":"2019-03-19T09:48:35","modified_gmt":"2019-03-19T09:48:35","slug":"rajasthan-state-industrial-development-investment-corporation-ltd-vs-dcit-2018-195-ttj-35-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajasthan-state-industrial-development-investment-corporation-ltd-vs-dcit-2018-195-ttj-35-jaipur-trib\/","title":{"rendered":"Rajasthan State Industrial Development &#038; Investment Corporation Ltd. vs. DCIT (2018) 195 TTJ 35 (Jaipur) (Trib.)"},"content":{"rendered":"<p>Expenditure incurred for providing training through Apparel Training and Development center, being in the nature of Corporate Social Responsibility (\u2018CSR\u2019) expenses is not allowable as a deduction, as there is no nexus between the expenditure and the objects of the business activity of the Assessee and accordingly, the same cannot be allowed as a deduction. (AY. 2009-10 to 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Expenditure incurred for providing training through Apparel Training and Development center, being in the nature of Corporate Social Responsibility (\u2018CSR\u2019) expenses is not allowable as a 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":[1],"tags":[],"class_list":["post-4432","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-19u","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4432","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=4432"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4432\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}