{"id":8561,"date":"2019-12-17T12:34:45","date_gmt":"2019-12-17T12:34:45","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-stewarts-and-lloyds-of-india-ltd-2019-74-itr-677-kol-trib\/"},"modified":"2019-12-17T12:34:45","modified_gmt":"2019-12-17T12:34:45","slug":"dy-cit-v-stewarts-and-lloyds-of-india-ltd-2019-74-itr-677-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-stewarts-and-lloyds-of-india-ltd-2019-74-itr-677-kol-trib\/","title":{"rendered":"Dy.  CIT v.  Stewarts and Lloyds of India Ltd.  (2019) 74 ITR 677 (Kol.) (Trib.)"},"content":{"rendered":"<p>Puja donations made by the assessee to various local entities primarily towards community celebrations in order to build goodwill within the community and to ensure smooth conduct of business are allowable\u00a0 as deduction. (AY. \u00a02004-05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Pooja donation-Local entities\u2013Charities-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-8561","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2e5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8561","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=8561"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8561\/revisions"}],"predecessor-version":[{"id":8562,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8561\/revisions\/8562"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}