{"id":7851,"date":"2019-10-15T12:12:38","date_gmt":"2019-10-15T12:12:38","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-tvs-motors-ltd-2019-417-itr-236-mad-hc-3\/"},"modified":"2019-10-15T12:12:38","modified_gmt":"2019-10-15T12:12:38","slug":"cit-v-tvs-motors-ltd-2019-417-itr-236-mad-hc-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-tvs-motors-ltd-2019-417-itr-236-mad-hc-3\/","title":{"rendered":"CIT  v. TVS  Motors Ltd. (2019) 417 ITR 236 (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that\u00a0 the assessee was entitled to deduction of entry tax paid. Followed CIT v. TVS Motors Ltd ( 2014) 364 ITR 1 (Mad.) (HC) (AY. 2004-05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions  on actual payment- Entry tax is held to be 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-7851","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-22D","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7851","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=7851"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7851\/revisions"}],"predecessor-version":[{"id":7852,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7851\/revisions\/7852"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7851"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7851"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}