{"id":56196,"date":"2025-08-22T10:38:14","date_gmt":"2025-08-22T05:08:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ndtv-networks-ltd-v-dcit-2025-212-itd-167-delhi-trib-2\/"},"modified":"2025-08-22T10:38:14","modified_gmt":"2025-08-22T05:08:14","slug":"ndtv-networks-ltd-v-dcit-2025-212-itd-167-delhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ndtv-networks-ltd-v-dcit-2025-212-itd-167-delhi-trib-2\/","title":{"rendered":"NDTV Networks Ltd. v. DCIT (2025) 212 ITD 167 (Delhi) (Trib.)"},"content":{"rendered":"<p>Held that\u00a0 a business expenditure could not be disallowed even in an instant of a holding company having made investments in subsidiary as such an activity could indeed be treated as business itself.\u00a0 As regards alleged excess directors\u00a0 matter is restored back to Assessing Officer for his afresh appropriate verification. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure-Investments in subsidiaries-Expenditure is allowable as business expenditure-Excess remuneration to directors-Matter remanded. [S. 2(13)] <\/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-56196","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eCo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56196","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=56196"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56196\/revisions"}],"predecessor-version":[{"id":56197,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56196\/revisions\/56197"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}