{"id":55547,"date":"2025-07-25T13:58:05","date_gmt":"2025-07-25T08:28:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hindustan-coca-cola-beverages-p-ltd-v-ad-cit-2025-233-ttj-777-170-taxmann-com-633-122-itr-290-delhitrib-2\/"},"modified":"2025-07-25T13:58:05","modified_gmt":"2025-07-25T08:28:05","slug":"hindustan-coca-cola-beverages-p-ltd-v-ad-cit-2025-233-ttj-777-170-taxmann-com-633-122-itr-290-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hindustan-coca-cola-beverages-p-ltd-v-ad-cit-2025-233-ttj-777-170-taxmann-com-633-122-itr-290-delhitrib-2\/","title":{"rendered":"Hindustan Coca Cola Beverages (P) Ltd. v.AD.CIT (2025) 233 TTJ 777 \/ 170 taxmann.com 633\/ 122 ITR 290 (Delhi)(Trib)"},"content":{"rendered":"<p>Held that CSR expenditure on activities which are beneficial to its employees, community at large and the local area where it is situated, same is allowable as deduction; amendments made in the Companies Act as well as Expln. 2 to S.\u00a0 37 are not applicable to the relevant Assessment\u00a0 year,\u00a0 2014-15.(AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure-Corporate Social Responsibility expenditure-Allowable as deduction. [37(2) Explanation.] <\/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-55547","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-erV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55547","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=55547"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55547\/revisions"}],"predecessor-version":[{"id":55548,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55547\/revisions\/55548"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}