{"id":45777,"date":"2024-09-07T20:54:39","date_gmt":"2024-09-07T15:24:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-rites-ltd-2024460-itr-593-297-taxman-5-sc-editorial-refer-pcit-v-pec-ltd-2023-451-itr-436-221-dtr-481-330-ctr-593-291-taxman-281-delhihc-pcit-v-rites-ltd-2023-451-itr-43\/"},"modified":"2024-09-07T20:54:39","modified_gmt":"2024-09-07T15:24:39","slug":"pcit-v-rites-ltd-2024460-itr-593-297-taxman-5-sc-editorial-refer-pcit-v-pec-ltd-2023-451-itr-436-221-dtr-481-330-ctr-593-291-taxman-281-delhihc-pcit-v-rites-ltd-2023-451-itr-43","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-rites-ltd-2024460-itr-593-297-taxman-5-sc-editorial-refer-pcit-v-pec-ltd-2023-451-itr-436-221-dtr-481-330-ctr-593-291-taxman-281-delhihc-pcit-v-rites-ltd-2023-451-itr-43\/","title":{"rendered":"PCIT v. Rites Ltd. (2024)460 ITR 593\/297 Taxman 5 (SC) Editorial: Refer, PCIT v. PEC Ltd (2023) 451 ITR 436 \/221 DTR 481\/ 330 CTR 593\/ 291 Taxman 281 (Delhi)(HC) \/ PCIT v. Rites Ltd. (2023) 451 ITR 436 \/ 221 DTR 481\/ 330 CTR 593\/ (Delhi)(HC)"},"content":{"rendered":"<p>High Court held that the Tribunal had not erred in allowing the deduction claimed by the assessees under section 37 of the Income-tax Act, 1961, of the expenses incurred for the assessee\u2019s corporate social responsibility endeavours. On a petition for special leave to appeal to the Supreme Court<\/p>\n<p>The Supreme Court dismissed the petition in the peculiar facts of the case, leaving the question of law open.(AY.2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Corporate Social Responsibility-Special Leave Petition Dismissed on facts-Leaving Question Of Law Open. [Art. 136] <\/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-45777","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bUl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45777","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=45777"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45777\/revisions"}],"predecessor-version":[{"id":45778,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45777\/revisions\/45778"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45777"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45777"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}