{"id":6328,"date":"2019-08-10T10:08:39","date_gmt":"2019-08-10T10:08:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-core-healthcare-ltd-2019-177-itd-26-ahd-trib-3\/"},"modified":"2019-08-10T10:08:39","modified_gmt":"2019-08-10T10:08:39","slug":"dcit-v-core-healthcare-ltd-2019-177-itd-26-ahd-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-core-healthcare-ltd-2019-177-itd-26-ahd-trib-3\/","title":{"rendered":"DCIT  v.  Core Healthcare Ltd. (2019) 177 ITD 26 (Ahd)   (Trib.)"},"content":{"rendered":"<p>Tribunal held that fees of \u00a0Rs. 1.32 lakh paid to Delhi based agent for registration of products in Iraq\u00a0 cannot be said to be kickbacks to Iraqi regime for doing business. Allowable\u00a0 as deduction. (AY. 2003 -04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure\u2013Illegal payments-Fee paid for registration of product in Iraq- Cannot be said to be payment of kickbacks to Iraqi regime for doing business-Allowable as deduction.<\/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-6328","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1E4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6328","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=6328"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6328\/revisions"}],"predecessor-version":[{"id":6329,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6328\/revisions\/6329"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6328"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}