{"id":5324,"date":"2019-05-02T09:49:51","date_gmt":"2019-05-02T09:49:51","guid":{"rendered":"http:\/\/itatonline.org\/digest\/national-small-industries-corp-ltd-v-dcit-2019-175-itd-601-delhitrib\/"},"modified":"2019-05-02T09:49:51","modified_gmt":"2019-05-02T09:49:51","slug":"national-small-industries-corp-ltd-v-dcit-2019-175-itd-601-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/national-small-industries-corp-ltd-v-dcit-2019-175-itd-601-delhitrib\/","title":{"rendered":"National Small Industries Corp. Ltd.  v. DCIT (2019) 175 ITD 601  (Delhi)(Trib.)"},"content":{"rendered":"<p>Expenditure incurred on Corporate social responsibilities is held to be allowable. Explanation 2 inserted in section 37(1) with effect from 1-4-2015 is prospective in nature. (AY. 2012-2013)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure &#8211; Corporate social responsibilities- Held to be allowable &#8211; Explanation 2 inserted in section 37(1) with effect from 1-4-2015 is prospective in nature. [S. 35AC, 80G, Companies Act, 2013, S. 135]<\/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-5324","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1nS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5324","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=5324"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5324\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5324"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5324"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}