{"id":9499,"date":"2020-02-06T09:23:31","date_gmt":"2020-02-06T09:23:31","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-apollo-tyres-ltd-2019419-itr-100-ker-hc-2\/"},"modified":"2021-06-03T10:07:59","modified_gmt":"2021-06-03T04:37:59","slug":"cit-v-apollo-tyres-ltd-2019419-itr-100-ker-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-apollo-tyres-ltd-2019419-itr-100-ker-hc-2\/","title":{"rendered":"CIT v. Apollo Tyres Ltd. (2019)419 ITR 100\/(2020) 274 Taxman 258 (Ker.)(HC)"},"content":{"rendered":"<p>Court held that\u00a0 the amount paid as bonus is deductible in the year of payment. ie. AY. 2002-03.\u00a0 (40 of 2011 dt\u00a0 10-4-2019)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Certain deductions  on actual payment \u2013Bonus-Allowable as deduction in the year of payment.[ S.37(1) ]<\/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-9499","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2td","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9499","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=9499"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9499\/revisions"}],"predecessor-version":[{"id":18891,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9499\/revisions\/18891"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}