{"id":8563,"date":"2019-12-18T10:52:38","date_gmt":"2019-12-18T10:52:38","guid":{"rendered":"http:\/\/itatonline.org\/digest\/aristo-pharmaceuticals-p-ltd-v-acit-2019-178-itd-147-mum-trib\/"},"modified":"2019-12-18T10:52:38","modified_gmt":"2019-12-18T10:52:38","slug":"aristo-pharmaceuticals-p-ltd-v-acit-2019-178-itd-147-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aristo-pharmaceuticals-p-ltd-v-acit-2019-178-itd-147-mum-trib\/","title":{"rendered":"Aristo Pharmaceuticals (P.) Ltd.  v.  ACIT (2019) 178 ITD 147 (Mum.)(Trib.)"},"content":{"rendered":"<p>Expenses incurred by pharmaceutical company on distribution of articles to stockists, distributors, dealers, customers and doctors are allowable as business expenditures. (AY. \u00a0\u00a02013 \u2013 2014)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Sales promotional expenses\u2013Held to be allowable as business expenditure.  [Medical Council (Professional Conducts, Etiquettes and Ethics) Regulation Act, 2002]<\/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-8563","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2e7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8563","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=8563"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8563\/revisions"}],"predecessor-version":[{"id":8564,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8563\/revisions\/8564"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8563"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8563"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8563"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}