{"id":13563,"date":"2020-11-01T14:52:29","date_gmt":"2020-11-01T14:52:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/the-rajlaxmi-cotton-mills-p-ltd-v-dy-cit-2020-81-itr-52-sn-kol-trib-2\/"},"modified":"2020-11-01T14:52:29","modified_gmt":"2020-11-01T14:52:29","slug":"the-rajlaxmi-cotton-mills-p-ltd-v-dy-cit-2020-81-itr-52-sn-kol-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/the-rajlaxmi-cotton-mills-p-ltd-v-dy-cit-2020-81-itr-52-sn-kol-trib-2\/","title":{"rendered":"The Rajlaxmi Cotton Mills P. Ltd. v .Dy. CIT (2020) 81 ITR 52 (SN) ( Kol) (Trib)"},"content":{"rendered":"<p>Tribunal held that disallowance of ad -hoc expenses on motor car\u00a0 conveyance and miscellaneous expenses is held to be not justified . ( AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure \u2014 Motor car, conveyance  and miscellaneous expenses \u2014 Ad hoc disallowance- Books of account not rejected &#8211;  Disallowance is held to be not justified [ S.145 ]<\/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-13563","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3wL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13563","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=13563"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13563\/revisions"}],"predecessor-version":[{"id":13564,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13563\/revisions\/13564"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13563"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13563"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13563"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}