{"id":60546,"date":"2026-06-08T13:00:51","date_gmt":"2026-06-08T07:30:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-lti-mindtree-ltd-2025-307-taxman-25-karn-hc\/"},"modified":"2026-06-08T13:00:51","modified_gmt":"2026-06-08T07:30:51","slug":"pcit-v-lti-mindtree-ltd-2025-307-taxman-25-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-lti-mindtree-ltd-2025-307-taxman-25-karn-hc\/","title":{"rendered":"PCIT v. LTI Mindtree Ltd. (2025) 307 Taxman 25 (Karn.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue, the order of the Tribunal allowing the claim for provision for discount is affirmed.\u00a0 (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1): Business expenditure-Provision for discount-Order of Tribunal allowing the claim is affirmed. [S.260A]<\/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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60546","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fKy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60546","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=60546"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60546\/revisions"}],"predecessor-version":[{"id":60547,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60546\/revisions\/60547"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60546"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60546"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}