{"id":44760,"date":"2024-08-01T10:55:43","date_gmt":"2024-08-01T05:25:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-motilal-oswal-securities-ltd-2023106-itr-73-sn-mumtrib\/"},"modified":"2024-08-01T10:55:43","modified_gmt":"2024-08-01T05:25:43","slug":"dy-cit-v-motilal-oswal-securities-ltd-2023106-itr-73-sn-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-motilal-oswal-securities-ltd-2023106-itr-73-sn-mumtrib\/","title":{"rendered":"Dy. CIT v. Motilal Oswal Securities Ltd. (2023)106 ITR 73 (SN) (Mum)(Trib)"},"content":{"rendered":"<p>Held that\u00a0 the\u00a0 employees\u2019 Stock option expenses is\u00a0 allowable as deduction.\u00a0 Donations to charitable institutions\u00a0 towards corporate Social responsibility expenses , allowable under section 8OG of the Act .(AY.2017-18, 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Employees\u2019 Stock option expenses-Allowable as deduction-Donations to charitable institutions-Corporate Social Responsibility expenses-Allowable under section 8OG ]  <\/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-44760","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bDW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44760","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=44760"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44760\/revisions"}],"predecessor-version":[{"id":44761,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44760\/revisions\/44761"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44760"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}