{"id":45421,"date":"2024-08-18T09:25:17","date_gmt":"2024-08-18T03:55:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bangalore-metro-rail-corporation-ltd-v-dy-cit2023-223-ttj-665-149-taxmann-com-207-bang-trib\/"},"modified":"2024-08-18T09:25:17","modified_gmt":"2024-08-18T03:55:17","slug":"bangalore-metro-rail-corporation-ltd-v-dy-cit2023-223-ttj-665-149-taxmann-com-207-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bangalore-metro-rail-corporation-ltd-v-dy-cit2023-223-ttj-665-149-taxmann-com-207-bang-trib\/","title":{"rendered":"Bangalore Metro Rail Corporation Ltd. v. Dy. CIT(2023) 223 TTJ 665 \/ 149 taxmann.com 207 (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that donation to Red Cross Society and Japan relief Fund is nature of gift cannot be allowed as deduction under section 37(1). (AY. 2011-12 to 2015-16 )<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Donation to Red Cross Society and Japan relief Fund-Nature of gift cannot be allowed as deduction under section 37(1). [S. 80G] <\/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-45421","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bOB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45421","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=45421"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45421\/revisions"}],"predecessor-version":[{"id":45422,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45421\/revisions\/45422"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}