{"id":9477,"date":"2020-02-06T09:16:10","date_gmt":"2020-02-06T09:16:10","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pieco-electronics-electricals-ltd-v-cit-2019-267-taxman-548-cal-hc-3\/"},"modified":"2021-04-28T12:23:06","modified_gmt":"2021-04-28T06:53:06","slug":"pieco-electronics-electricals-ltd-v-cit-2019-267-taxman-548-cal-hc-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pieco-electronics-electricals-ltd-v-cit-2019-267-taxman-548-cal-hc-3\/","title":{"rendered":"Pieco Electronics &#038; Electricals Ltd. v. CIT (2019) 267 Taxman 548 \/(2020) 187 DTR 19\/ 313 CTR 243(Cal.)(HC)"},"content":{"rendered":"<p>Court held that for purpose of calculation of weighed deduction under S. 36(1)(iia) income of employees chargeable under head &#8216;salaries&#8217; was to be taken as amount after allowance of standard deduction under S. 16 of the Act. (AY. 1983-84)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iia) : Weighted deduction\u2013Salary paid to blind or physically handicapped persons\u2013Computation-Salary to be taken after allowance of standard deduction. [S. 16]<\/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-9477","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2sR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9477","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=9477"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9477\/revisions"}],"predecessor-version":[{"id":17350,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9477\/revisions\/17350"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9477"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9477"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}