{"id":12018,"date":"2020-09-02T05:55:26","date_gmt":"2020-09-02T05:55:26","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-ltu-v-reliance-industries-ltd-2019-104-cch-0730-2020-421-itr-686-bom-hc-editorial-slp-is-granted-to-the-revenue-cit-v-reliance-industries-ltd-2019-418-itr-13-st-sc\/"},"modified":"2020-09-02T05:55:26","modified_gmt":"2020-09-02T05:55:26","slug":"cit-ltu-v-reliance-industries-ltd-2019-104-cch-0730-2020-421-itr-686-bom-hc-editorial-slp-is-granted-to-the-revenue-cit-v-reliance-industries-ltd-2019-418-itr-13-st-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-ltu-v-reliance-industries-ltd-2019-104-cch-0730-2020-421-itr-686-bom-hc-editorial-slp-is-granted-to-the-revenue-cit-v-reliance-industries-ltd-2019-418-itr-13-st-sc\/","title":{"rendered":"CIT (LTU) v. Reliance Industries Ltd. (2019) 104 CCH 0730 \/ (2020) 421 ITR 686 (Bom) (HC) Editorial: SLP is granted to the revenue CIT v. Reliance Industries Ltd. [2019] 418 ITR 13 (st) (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that\u00a0 disallowance of commission cannot be made merely on the basis of statement made during the search which was retracted, without bringing on any independent material on record .\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure \u2014 Payment to consultant \u2013 Statement made in the course of search was retracted \u2013 Disallowance is held to be not justified .[ S.132(4) ]<\/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-12018","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-37Q","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12018","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=12018"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12018\/revisions"}],"predecessor-version":[{"id":12019,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12018\/revisions\/12019"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12018"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12018"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12018"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}