{"id":1615,"date":"2018-07-05T10:14:46","date_gmt":"2018-07-05T10:14:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-amar-brothers-global-p-ltd-2018-64-itr-69-sn-lucknow-trib\/"},"modified":"2018-07-05T10:14:46","modified_gmt":"2018-07-05T10:14:46","slug":"dy-cit-v-amar-brothers-global-p-ltd-2018-64-itr-69-sn-lucknow-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-amar-brothers-global-p-ltd-2018-64-itr-69-sn-lucknow-trib\/","title":{"rendered":"Dy CIT  v. Amar Brothers Global P. Ltd (2018) 64 ITR 69 (SN)( Lucknow) ( Trib)"},"content":{"rendered":"<p>Tribunal held that the order of CIT(A) lacked quasi -Judicial investigation and analysis fair\u00a0 to both the assessee as well as the department. Accordingly the matter was remanded\u00a0to CIT(A) for fresh adjudication and to consider whether Repair and maintenance expenses and business promotion expenses allowable as deduction by bringing out facts and verification .(AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure- Lease hold premises \u2013 Repairs and maintenance &#8211;  Order of CIT(A) lacked quasi -Judicial investigation and analysis fair  to both the assessee as well as the department- Repair and maintenance expenses and business promotion expenses- Matter was remanded  to CIT(A) for fresh adjudication .<\/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-1615","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-q3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1615","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=1615"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1615\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}