{"id":59529,"date":"2026-04-17T12:01:49","date_gmt":"2026-04-17T06:31:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/yum-restaurants-india-p-ltd-v-cit-2025-306-taxman-353-sc-editorial-yum-restaurants-india-p-ltd-v-cit-2009-180-taxman-8delhihc\/"},"modified":"2026-04-17T12:01:49","modified_gmt":"2026-04-17T06:31:49","slug":"yum-restaurants-india-p-ltd-v-cit-2025-306-taxman-353-sc-editorial-yum-restaurants-india-p-ltd-v-cit-2009-180-taxman-8delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/yum-restaurants-india-p-ltd-v-cit-2025-306-taxman-353-sc-editorial-yum-restaurants-india-p-ltd-v-cit-2009-180-taxman-8delhihc\/","title":{"rendered":"Yum! Restaurants (India) (P.) Ltd. v. CIT (2025) 306 Taxman 353 (SC) Editorial : Yum! Restaurants (India) (P.) Ltd. v. CIT (2009) 180 taxman 8(Delhi)(HC)"},"content":{"rendered":"<p>The Supreme Court dismissed the appeal as withdrawn since the issue which arises for consideration in the said appeal has been settled under Direct Tax Vivad se Vishwas Scheme, 2024 introduced <em>vide <\/em>Finance (No.2) Act, 2024. However the Supreme Court left all contention as open and did not decided on the same.(AY. 2001-02)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1): Business expenditure-Year of deductibility-Settled under Direct Tax Vivad se Vishwas Scheme, 2024-Appeal dismissed as withdrawn. [S. 145 [Art. 136] <\/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-59529","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fu9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59529","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=59529"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59529\/revisions"}],"predecessor-version":[{"id":59530,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59529\/revisions\/59530"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59529"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59529"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59529"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}