{"id":1135,"date":"2018-05-31T15:28:34","date_gmt":"2018-05-31T15:28:34","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-mohan-export-india-pvt-ltd-2018-403-itr-207-162-dtr-247-delhi-hc\/"},"modified":"2018-06-01T00:51:40","modified_gmt":"2018-06-01T00:51:40","slug":"cit-v-mohan-export-india-pvt-ltd-2018-403-itr-207-162-dtr-247-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-mohan-export-india-pvt-ltd-2018-403-itr-207-162-dtr-247-delhi-hc\/","title":{"rendered":"CIT   v.  Mohan Export India Pvt. Ltd. (2018) 403 ITR 207\/162 DTR 247 \/253 Taxman 386  (Delhi) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue\u00a0 the Court held that ;Commission expenditure incurred was reasonably \u00a0linked with its business which was confirmed by the parties hence allowable as business expenditure .\u00a0 (AY.2006 -07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business Expenditure \u2013 Commission \u2013 Expenditure incurred was reasonably  linked with its business which was confirmed by the parties hence allowable as business 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-1135","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ij","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1135","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=1135"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1135\/revisions"}],"predecessor-version":[{"id":1144,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1135\/revisions\/1144"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1135"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1135"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}