{"id":7608,"date":"2019-10-04T06:49:55","date_gmt":"2019-10-04T06:49:55","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-apollo-tyres-ltd-no-4-2019-416-itr-564-ker-hc\/"},"modified":"2019-10-04T06:49:55","modified_gmt":"2019-10-04T06:49:55","slug":"cit-v-apollo-tyres-ltd-no-4-2019-416-itr-564-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-apollo-tyres-ltd-no-4-2019-416-itr-564-ker-hc\/","title":{"rendered":"CIT  v.  Apollo Tyres Ltd. (No. 4)  (2019)  416 ITR 564 (Ker.)(HC)"},"content":{"rendered":"<p>Court held that the Tribunal had verified the facts and figures and held that the contribution effected was to an &#8220;approved fund&#8221; and that the transportation of the employees would otherwise have had to be undertaken by the assessee-company, in terms of the service conditions. No substantial question of law. (AY. 1997-98)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Contribution to Employees welfare Trust\u2013Allowable as business expenditure. [S. 36(1)(iv), 36(1)(v), 40A(9)]<\/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-7608","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1YI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7608","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=7608"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7608\/revisions"}],"predecessor-version":[{"id":7609,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7608\/revisions\/7609"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7608"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7608"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7608"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}