{"id":48934,"date":"2024-12-16T16:03:10","date_gmt":"2024-12-16T10:33:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-reliance-industries-ltd-2024109-itr-180-mumtrib-9\/"},"modified":"2024-12-16T16:03:10","modified_gmt":"2024-12-16T10:33:10","slug":"dy-cit-v-reliance-industries-ltd-2024109-itr-180-mumtrib-9","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-reliance-industries-ltd-2024109-itr-180-mumtrib-9\/","title":{"rendered":"Dy. CIT v. Reliance Industries Ltd. (2024)109 ITR 180 (Mum)(Trib)"},"content":{"rendered":"<p>Held, that the assessee is\u00a0 eligible for deduction under section\u00a080G\u00a0of the Act in respect of certain payments included in corporate social responsibility expenses. (AY.2017-18, 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80G : Donation-Expenses on Corporate Social Responsibility Scheme disallowed in computing business income-Eligible for deduction in respect of  payments included in corporate social responsibility expenses.[S.37(1)] <\/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-48934","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cJg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48934","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=48934"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48934\/revisions"}],"predecessor-version":[{"id":48935,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48934\/revisions\/48935"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48934"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48934"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}