{"id":57484,"date":"2025-12-03T16:16:50","date_gmt":"2025-12-03T10:46:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-sony-india-pvt-ltd-2024-167-taxmann-com-549-2025-477-itr-576-delhihc-3\/"},"modified":"2025-12-03T16:16:50","modified_gmt":"2025-12-03T10:46:50","slug":"pcit-v-sony-india-pvt-ltd-2024-167-taxmann-com-549-2025-477-itr-576-delhihc-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-sony-india-pvt-ltd-2024-167-taxmann-com-549-2025-477-itr-576-delhihc-3\/","title":{"rendered":"PCIT v. Sony India Pvt. Ltd [2024] 167 taxmann.com 549 ( \/(2025) 477 ITR 576 (Delhi)(HC)"},"content":{"rendered":"<p>Held that\u00a0 no basis for excluding expenditure on corporate social responsibility for determining book profits.\u00a0 Book profits to be determined as per accounts maintained in accordance with law Income-tax Act.(AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB : Company-Book profit -Expenditure towards corporate social responsibility-No basis for excluding expenditure on corporate social responsibility for determining book profits-Book profits to be determined as per accounts maintained in accordance with law Income-tax Act.<\/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-57484","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eXa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57484","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=57484"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57484\/revisions"}],"predecessor-version":[{"id":57485,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57484\/revisions\/57485"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=57484"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=57484"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=57484"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}