{"id":8967,"date":"2019-12-31T07:46:43","date_gmt":"2019-12-31T07:46:43","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-tamilnadu-state-transport-corporation-madurai-ltd-2019-179-dtr-161-mad-hc\/"},"modified":"2019-12-31T07:46:43","modified_gmt":"2019-12-31T07:46:43","slug":"cit-v-tamilnadu-state-transport-corporation-madurai-ltd-2019-179-dtr-161-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-tamilnadu-state-transport-corporation-madurai-ltd-2019-179-dtr-161-mad-hc\/","title":{"rendered":"CIT v. Tamilnadu State Transport Corporation (Madurai) Ltd. (2019) 179 DTR 161 (Mad.)(HC)"},"content":{"rendered":"<p style=\"margin: 0in; margin-bottom: .0001pt; text-align: justify; text-justify: inter-ideograph; line-height: 150%;\"><span style=\"font-family: 'Verdana','sans-serif'; color: black;\">Dismissing the appeal of the revenue the Court held that both lower authorities had rightly allowed the claim and question of applying s.35(1)(ii) to said contributions did not arise, since assessee had not claimed weighted deduction for one and half times of actual expenses. (AY. 1991-92, 1992-93)<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure\u2014Expenditure on scientific research\u2014Contribution made to Institute of Road Transport-Though  S.35(1)(ii) is referred\u2013Weighted deduction not claimed\u2013 Held to be allowable. [S. 35(1) (ii)]<\/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-8967","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2kD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8967","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=8967"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8967\/revisions"}],"predecessor-version":[{"id":8968,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8967\/revisions\/8968"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8967"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8967"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}