{"id":55915,"date":"2025-08-16T10:17:06","date_gmt":"2025-08-16T04:47:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tamil-nadu-small-industries-corporation-ltd-v-acit-2025-303-taxman-129-mad-hc-2\/"},"modified":"2025-08-16T10:17:06","modified_gmt":"2025-08-16T04:47:06","slug":"tamil-nadu-small-industries-corporation-ltd-v-acit-2025-303-taxman-129-mad-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tamil-nadu-small-industries-corporation-ltd-v-acit-2025-303-taxman-129-mad-hc-2\/","title":{"rendered":"Tamil Nadu Small Industries Corporation Ltd. v. ACIT (2025) 303 Taxman 129 (Mad.)(HC)"},"content":{"rendered":"<p>Held that provision for leave salary is not allowable as deduction. (AY. 2008-09, 2010-11 &amp; 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.43B: Deductions on actual payment-Provision for leave salary-Not allowable as deduction.[S.43(f)] <\/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-55915","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-exR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55915","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=55915"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55915\/revisions"}],"predecessor-version":[{"id":55916,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55915\/revisions\/55916"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55915"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}