{"id":7224,"date":"2019-09-14T13:13:03","date_gmt":"2019-09-14T13:13:03","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-stovec-industries-ltd-2019-416-itr-63-guj-hc\/"},"modified":"2019-09-14T13:13:03","modified_gmt":"2019-09-14T13:13:03","slug":"cit-v-stovec-industries-ltd-2019-416-itr-63-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-stovec-industries-ltd-2019-416-itr-63-guj-hc\/","title":{"rendered":"CIT  v.  Stovec Industries Ltd.  (2019)  416 ITR 63 (Guj) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the Tribunal was right in holding that the provision for warranty was estimated by the assessee on scientific basis and was therefore allowable.(AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure \u2013 Accrued or Contingent liability-  Provision for warranty on scientific basis \u2013 Held to be 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_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-7224","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Sw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7224","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=7224"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7224\/revisions"}],"predecessor-version":[{"id":7225,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7224\/revisions\/7225"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}