{"id":16293,"date":"2021-04-03T14:54:43","date_gmt":"2021-04-03T09:24:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pricewaterhouse-coopers-p-ltd-v-acit-2020-183-itd-354-kol-trib-3\/"},"modified":"2021-04-03T14:54:43","modified_gmt":"2021-04-03T09:24:43","slug":"pricewaterhouse-coopers-p-ltd-v-acit-2020-183-itd-354-kol-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pricewaterhouse-coopers-p-ltd-v-acit-2020-183-itd-354-kol-trib-3\/","title":{"rendered":"Pricewaterhouse Coopers (P.) Ltd. v. ACIT (2020) 183 ITD 354 (Kol.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that without rejecting books of account of assessee, the ad-hoc disallowance\u00a0 made by the Assessing Officer is\u00a0 directed to be deleted. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Ad-hoc disallowance-When the books of account is not rejected-No disallowance can be made [S.144C, 145]<\/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-16293","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4eN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16293","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=16293"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16293\/revisions"}],"predecessor-version":[{"id":16294,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16293\/revisions\/16294"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}