{"id":622,"date":"2018-05-03T01:33:05","date_gmt":"2018-05-03T01:33:05","guid":{"rendered":"http:\/\/itatonline.org\/digest\/solvay-pharma-india-ltd-v-pcit-2018-169-itd-13-192-ttj-394-163-dtr-249-mum-trib\/"},"modified":"2019-04-21T08:12:48","modified_gmt":"2019-04-21T08:12:48","slug":"solvay-pharma-india-ltd-v-pcit-2018-169-itd-13-192-ttj-394-163-dtr-249-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/solvay-pharma-india-ltd-v-pcit-2018-169-itd-13-192-ttj-394-163-dtr-249-mum-trib\/","title":{"rendered":"Solvay Pharma India Ltd.  v. PCIT  (2018) 169 ITD 13\/ 192 TTJ 394 \/163 DTR 249 \/ 62 ITR 643 (Mum)  (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that , Advertisement , Marketing and business promotion expenses (AMP) by pharmaceutical company for promoting sale and brand , where through conferences and seminars , doctors were updated about latest developments in medical field was held to be allowable business expenditure. Revision was held to be not valid .( AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1): Business expenditure -Advertisement , Marketing and business promotion expenses (AMP) by pharmaceutical company for promoting sale and brand was held to be allowable business expenditure. Revision was held to be not valid [ S. 263 ],<\/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-622","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/622","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=622"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/622\/revisions"}],"predecessor-version":[{"id":5048,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/622\/revisions\/5048"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}