{"id":61833,"date":"2026-07-07T11:16:35","date_gmt":"2026-07-07T05:46:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-darshan-enterprises-2025-236-ttj-22-mumtrib\/"},"modified":"2026-07-07T11:16:35","modified_gmt":"2026-07-07T05:46:35","slug":"dcit-v-darshan-enterprises-2025-236-ttj-22-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-darshan-enterprises-2025-236-ttj-22-mumtrib\/","title":{"rendered":"DCIT v. Darshan Enterprises (2025) 236 TTJ 22 (Mum)(Trib)"},"content":{"rendered":"<p>Held that\u00a0 commission paid for securing the loan\u00a0 on which the TDS was deducted, which was\u00a0 paid through Cheque, is held to be allowable as business expenditure (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure]-Commission for securing a loan]-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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61833","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g5j","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61833","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=61833"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61833\/revisions"}],"predecessor-version":[{"id":61834,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61833\/revisions\/61834"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}