{"id":52702,"date":"2025-04-07T10:21:34","date_gmt":"2025-04-07T04:51:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/india-flysafe-aviation-ltd-v-dcit-2024-159-taxmann-com-1219-228-ttj-982-236-dtr-185-38-nypttj-307-delhitrib-2\/"},"modified":"2025-04-07T10:21:34","modified_gmt":"2025-04-07T04:51:34","slug":"india-flysafe-aviation-ltd-v-dcit-2024-159-taxmann-com-1219-228-ttj-982-236-dtr-185-38-nypttj-307-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/india-flysafe-aviation-ltd-v-dcit-2024-159-taxmann-com-1219-228-ttj-982-236-dtr-185-38-nypttj-307-delhitrib-2\/","title":{"rendered":"India Flysafe Aviation Ltd. v. DCIT (2024) 159 taxmann.com 1219 \/228 TTJ 982 \/ 236 DTR 185 \/ 38 NYPTTJ 307 (Delhi)(Trib)"},"content":{"rendered":"<p>Held that interest on tax deduction at source is\u00a0 not allowable as business expenditure.\u00a0\u00a0\u00a0 (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Interest on tax deduction at source-Not allowable as business expenditure.  <\/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-52702","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dI2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52702","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=52702"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52702\/revisions"}],"predecessor-version":[{"id":52703,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52702\/revisions\/52703"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}