{"id":1538,"date":"2018-07-01T06:47:17","date_gmt":"2018-07-01T06:47:17","guid":{"rendered":"http:\/\/itatonline.org\/digest\/l-jairam-parwani-v-dy-cit-2018-225-taxman-362-mad-hc\/"},"modified":"2018-07-01T06:47:17","modified_gmt":"2018-07-01T06:47:17","slug":"l-jairam-parwani-v-dy-cit-2018-225-taxman-362-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/l-jairam-parwani-v-dy-cit-2018-225-taxman-362-mad-hc\/","title":{"rendered":"L. Jairam Parwani v. Dy. CIT ( 2018) 225 Taxman 362 ( Mad) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that , Payment made for acquiring membership in a social club is not allowable as business expenditure, in the absence of any evidence to effect\u00a0 that membership was acquired for entertaining customer\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure -Club expenses \u2013 Payment made for acquiring membership in a social club is not allowable as business expenditure, in the absence of any evidence to effect  that membership was acquired for entertaining customer .<\/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-1538","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-oO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1538","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=1538"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1538\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1538"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}