{"id":4548,"date":"2019-03-28T09:56:30","date_gmt":"2019-03-28T09:56:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-punalur-paper-mills-ltd-2019411-itr-563-ker-hc\/"},"modified":"2019-07-14T04:07:49","modified_gmt":"2019-07-14T04:07:49","slug":"cit-v-punalur-paper-mills-ltd-2019411-itr-563-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-punalur-paper-mills-ltd-2019411-itr-563-ker-hc\/","title":{"rendered":"CIT v. Punalur Paper Mills Ltd. (2019)411 ITR 563\/ 176 DTR 342\/ 309 CTR 42 (Ker.)(HC)"},"content":{"rendered":"<p>Cheque issued\u00a0 in respect of Municipality tax, before end of previous year\u00a0 however encashment subsequently. Entitle to deduction as cheque relates back to date of issue.\u00a0 ( AY.1985-86, 1996-97 to 2002-03\u00a0)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 22 : Income from house property-Deductions-Municipality tax- Cheque issued before end of previous year-Encashment subsequently -Relates back to date of issue\u2013Entitle to deduction. [S. 24]<\/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-4548","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1bm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4548","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=4548"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4548\/revisions"}],"predecessor-version":[{"id":6107,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4548\/revisions\/6107"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}