{"id":1394,"date":"2018-06-18T16:27:46","date_gmt":"2018-06-18T16:27:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-laboratories-griffon-p-ltd-2018-170-itd-387-kol-trib-4\/"},"modified":"2019-07-14T03:32:42","modified_gmt":"2019-07-14T03:32:42","slug":"dcit-v-laboratories-griffon-p-ltd-2018-170-itd-387-kol-trib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-laboratories-griffon-p-ltd-2018-170-itd-387-kol-trib-4\/","title":{"rendered":"DCIT  v.  Laboratories Griffon (P.) Ltd. (2018) 170 ITD 387\/ 65 ITR 317  \/193 TTJ 855\/ ( 2019) 178 DTR 355(Kol)   (Trib.)"},"content":{"rendered":"<p>Tribunal held that , assessee had produced bills and invoices for purchase of\u00a0 Dinner set and had made payment through banking channel but assessee had failed to give list of recipients of gift material or confirmation ,therefore the\u00a0 assessee&#8217;s claim should be restricted to 30 per cent of its claim and assessee would get partial relief (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure -Distribution of gift articles \u2013 Accommodation entries- Bogus purchases \u2013 Disallowance was restricted to 30 % of the claim .<\/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-1394","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-mu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1394","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=1394"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1394\/revisions"}],"predecessor-version":[{"id":6090,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1394\/revisions\/6090"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1394"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1394"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}