{"id":657,"date":"2018-05-05T02:49:21","date_gmt":"2018-05-05T02:49:21","guid":{"rendered":"http:\/\/itatonline.org\/digest\/epcos-india-p-ltd-v-ito-2018-169-itd-541-kol-trib-2\/"},"modified":"2018-07-22T11:02:07","modified_gmt":"2018-07-22T11:02:07","slug":"epcos-india-p-ltd-v-ito-2018-169-itd-541-kol-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/epcos-india-p-ltd-v-ito-2018-169-itd-541-kol-trib-2\/","title":{"rendered":"EPCOS India (P.) Ltd.  v. ITO  (2018) 169 ITD 541\/ 65 ITR 20 (SN) (Kol)  (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that ; Expenses on repair of goods returned back on account of low quality was held to be allowable as business expenditure. ( AY. 2008-09 to 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure \u2013Damages -Expenses on repair of goods returned back on account of low quality was held to be 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_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-657","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/657","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=657"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/657\/revisions"}],"predecessor-version":[{"id":1813,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/657\/revisions\/1813"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=657"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=657"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}