{"id":63596,"date":"2026-08-03T23:01:54","date_gmt":"2026-08-03T17:31:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hindustan-coca-cola-beverages-p-ltd-v-add-cit-2025-122-itr-290-delhitrib-3\/"},"modified":"2026-08-03T23:01:54","modified_gmt":"2026-08-03T17:31:54","slug":"hindustan-coca-cola-beverages-p-ltd-v-add-cit-2025-122-itr-290-delhitrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hindustan-coca-cola-beverages-p-ltd-v-add-cit-2025-122-itr-290-delhitrib-3\/","title":{"rendered":"Hindustan Coca Cola Beverages (P.) Ltd. v. Add. CIT (2025) 122 ITR 290 (Delhi)(Trib.)"},"content":{"rendered":"<p>Following its earlier orders in the assessee&#8217;s own case, the Tribunal held that the write-off of inventory loss and leakage represented a normal business loss and was allowable as a deduction. The Revenue&#8217;s ground challenging the deletion of the addition was dismissed. (AY. 2016-17).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1): Business expenditure-Inventory loss and leakage-Consistent view in earlier years-Deduction allowable.<\/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-63596","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gxK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63596","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=63596"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63596\/revisions"}],"predecessor-version":[{"id":63597,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63596\/revisions\/63597"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}