{"id":1392,"date":"2018-06-18T16:26:16","date_gmt":"2018-06-18T16:26:16","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-anjali-hardikar-smt-2018-170-itd-398-pune-trib\/"},"modified":"2018-06-18T16:26:16","modified_gmt":"2018-06-18T16:26:16","slug":"dcit-v-anjali-hardikar-smt-2018-170-itd-398-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-anjali-hardikar-smt-2018-170-itd-398-pune-trib\/","title":{"rendered":"DCIT  v. Anjali Hardikar (Smt.) ( (2018) 170 ITD 398 (Pune)  (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the revenue\u00a0 the Tribunal held that, merely because the payment was made cheque and TDS was deducted expenses cannot be allowed , in the absence of any documentary evidence connecting expenditure incurred for business auxiliary service with business of assessee.\u00a0 ( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure -Legal expenses \u2013 Merely because the payment was made cheque and TDS was deducted expenses cannot be allowed , in the absence of any documentary evidence connecting expenditure incurred for business auxiliary service with business of assessee.<\/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-1392","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ms","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1392","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=1392"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1392\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}