{"id":14158,"date":"2020-12-06T06:22:59","date_gmt":"2020-12-06T06:22:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/arvindkumar-k-patel-v-dy-cit-202078-itr-625-ahd-trib-3\/"},"modified":"2020-12-06T06:22:59","modified_gmt":"2020-12-06T06:22:59","slug":"arvindkumar-k-patel-v-dy-cit-202078-itr-625-ahd-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arvindkumar-k-patel-v-dy-cit-202078-itr-625-ahd-trib-3\/","title":{"rendered":"Arvindkumar K. Patel v. Dy. CIT (2020)78 ITR 625 (Ahd) (Trib)"},"content":{"rendered":"<p>Tribunal held that\u00a0 the authorities under obligation before rejecting claim of\u00a0 assessee to\u00a0 verify veracity of\u00a0 bills produced\u00a0 and to verify why the assessee under no obligation of\u00a0 assessee to incur expense after date of\u00a0 transfer of\u00a0 property. ( AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure \u2014 Land levelling charges \u2014  Held to be allowable 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-14158","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Gm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14158","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=14158"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14158\/revisions"}],"predecessor-version":[{"id":14159,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14158\/revisions\/14159"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}