{"id":12184,"date":"2020-09-11T12:01:42","date_gmt":"2020-09-11T12:01:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/fiitjee-ltd-v-pcit-2020-423-itr-354-delhihc\/"},"modified":"2021-06-06T11:02:47","modified_gmt":"2021-06-06T05:32:47","slug":"fiitjee-ltd-v-pcit-2020-423-itr-354-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/fiitjee-ltd-v-pcit-2020-423-itr-354-delhihc\/","title":{"rendered":"Fiitjee Ltd. v PCIT (2020) 423 ITR 354 \/ 271 Taxman 177 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal\u00a0 the Court held that the Appellate Tribunal had analysed the evidence placed on record to evaluate whether or not the transactions relating to web advertisement development and purchase of the customised software, were genuine. The disallowances were justified. ( AY.2004-05, 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure \u2014  Advertisement expenses \u2013 Failure to prove the genuineness  of expenses \u2013 Disallowance is held to be justified  <\/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-12184","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3aw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12184","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=12184"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12184\/revisions"}],"predecessor-version":[{"id":18965,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12184\/revisions\/18965"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12184"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12184"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}