{"id":6047,"date":"2019-07-01T13:00:45","date_gmt":"2019-07-01T13:00:45","guid":{"rendered":"http:\/\/itatonline.org\/digest\/aditya-medisales-ltd-v-dcit-2019-176-itd-783-ahd-trib-2\/"},"modified":"2019-07-01T13:00:45","modified_gmt":"2019-07-01T13:00:45","slug":"aditya-medisales-ltd-v-dcit-2019-176-itd-783-ahd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aditya-medisales-ltd-v-dcit-2019-176-itd-783-ahd-trib-2\/","title":{"rendered":"Aditya Medisales Ltd. v. DCIT (2019) 176 ITD 783  (Ahd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that discounts paid\u00a0 to customers\/ultimate consumers who purchased medicines sold by assessee through its C &amp; F agents has direct bearing on potential turnover of company-expense would fall within expression &#8216;wholly and exclusively&#8217; for purpose of business-\u00a0 hence allowable as business expenditure . ( AY. 2009-10 )<strong>\u00a0 <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Discounts to customers  who purchases the medicine from C&#038; F agents-Direct bearing on potential turnover of company-expense would fall within expression wholly and exclusively for purpose of business- Allowable as business expenditure.<\/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":[1],"tags":[],"class_list":["post-6047","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1zx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6047","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=6047"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6047\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6047"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6047"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6047"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}