{"id":10001,"date":"2020-02-20T05:34:35","date_gmt":"2020-02-20T05:34:35","guid":{"rendered":"http:\/\/itatonline.org\/digest\/emmsons-international-ltd-v-acit-2020-180-itd-292-delhitrib-2\/"},"modified":"2020-02-20T05:34:35","modified_gmt":"2020-02-20T05:34:35","slug":"emmsons-international-ltd-v-acit-2020-180-itd-292-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/emmsons-international-ltd-v-acit-2020-180-itd-292-delhitrib-2\/","title":{"rendered":"Emmsons International Ltd. v. ACIT (2020) 180 ITD 292 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that expenditure incurred on foreign travel of wives and children of directors who accompanied them on various foreign trips, could not be allowed as deduction. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Foreign travel expenses-Foreign travel of wives and children of directors-Not allowable as revenue 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-10001","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Bj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10001","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=10001"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10001\/revisions"}],"predecessor-version":[{"id":10002,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10001\/revisions\/10002"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10001"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10001"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10001"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}