{"id":13245,"date":"2020-10-25T13:18:51","date_gmt":"2020-10-25T13:18:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/new-woodlands-hotel-pvt-ltd-v-acit-mad-hc-www-itatonline-org\/"},"modified":"2021-07-09T12:32:00","modified_gmt":"2021-07-09T07:02:00","slug":"new-woodlands-hotel-pvt-ltd-v-acit-mad-hc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/new-woodlands-hotel-pvt-ltd-v-acit-mad-hc-www-itatonline-org\/","title":{"rendered":"New Woodlands Hotel Pvt. Ltd. v. ACIT  (2020) 428 ITR 492 \/ 274 Taxman 468\/ 196 DTR 449 ( Mad) (HC) www.itatonline org ."},"content":{"rendered":"<div>\n<p>Allowing the appeal of the assessee the Court held that, <b>\u00a0<\/b>the Assessing Officer while rejecting the assessee&#8217;s contention has not disbelieved any of these documents. The payments effected in cash were sought to be substantiated by the assessee by producing vouchers. If the Assessing Officer was of the view that the vouchers are fabricated documents, then all of such employees should have been examined and statements should \u00a0have been recorded\u00a0 and if the same was done, the assessee is entitled to an opportunity of cross examination. This having not been done, the assessment order is flawed on this aspect . Court also observed\u00a0 that \u00a0the Assessing Officer should not have used the expression \u201cmodus operandi\u201d to mean that the assessee had adopted dubious tactics to inflate its expenditure.\u00a0\u00a0 Finding of the Appellate Tribunal is reversed .\u00a0 \u00a0( TAC\u00a0 Nos .467 \/470 of 2019 dt .4 -9 -2020 ) ( AY. 2013 -14 , 2014 -15)<\/p>\n<\/div>\n<div>\n<p>\u00a0<\/p>\n<\/div>\n<div>\n<p><a href=\"https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2020\/10\/HC-Web-Order-Newwoodlands.pdf\">https:\/\/itatonline.org\/digest\/wp-content\/uploads\/2020\/10\/HC-Web-Order-Newwoodlands.pdf<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure \u2013 Service charges to employees- Held to be allowable as business expenditure &#8211; The Assessing Officer should not have used the expression \u201cmodus operandi\u201d to mean that the assessee had adopted dubious tactics to inflate its 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":[21],"tags":[],"class_list":["post-13245","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3rD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13245","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=13245"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13245\/revisions"}],"predecessor-version":[{"id":20105,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13245\/revisions\/20105"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13245"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13245"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13245"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}