{"id":61835,"date":"2026-07-07T11:16:55","date_gmt":"2026-07-07T05:46:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ganpati-gems-jewellers-v-acit-2025-236-ttj-100-jaipur-trib-2\/"},"modified":"2026-07-07T11:16:55","modified_gmt":"2026-07-07T05:46:55","slug":"ganpati-gems-jewellers-v-acit-2025-236-ttj-100-jaipur-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ganpati-gems-jewellers-v-acit-2025-236-ttj-100-jaipur-trib-2\/","title":{"rendered":"Ganpati Gems &#038; Jewellers v. ACIT (2025) 236 TTJ 100 (Jaipur) (Trib)"},"content":{"rendered":"<p>Held that interest on the delayed payment of tax deducted at source payable under section 201(IA) or any other similar provision is deductible in computing the profits and gains of business or profession of the payer; the provisions of section 40(a)(ii) are not applicable. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1): Business expenditure]-Interest on delayed payment of tax deducted at source]-Allowable as business expenditure. [S. 40(a)(ii), 201(IA)] <\/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-61835","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g5l","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61835","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=61835"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61835\/revisions"}],"predecessor-version":[{"id":61836,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61835\/revisions\/61836"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61835"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61835"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61835"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}