{"id":16584,"date":"2021-04-14T11:19:14","date_gmt":"2021-04-14T05:49:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/harshvardhan-johari-v-dcit-2020-184-itd-537-2021-199-dtr-41-jaipurtrib\/"},"modified":"2022-03-19T09:02:41","modified_gmt":"2022-03-19T03:32:41","slug":"harshvardhan-johari-v-dcit-2020-184-itd-537-2021-199-dtr-41-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/harshvardhan-johari-v-dcit-2020-184-itd-537-2021-199-dtr-41-jaipurtrib\/","title":{"rendered":"Harshvardhan Johari v. DCIT (2020) 184 ITD 537 \/ (2021) 199 DTR 41\/210 TTJ 383  (Jaipur)(Trib.)"},"content":{"rendered":"<p>Assessee claimed certain amount as expenses towards his education. The AO disallowed\u00a0 expenses on ground that said expenses had no nexus with assessee&#8217;s business and they were of personal in nature.\u00a0 (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Education expenditure-Personal expenditure-Disallowance is held to be justified. [S. 132] <\/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-16584","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4ju","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16584","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=16584"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16584\/revisions"}],"predecessor-version":[{"id":25658,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16584\/revisions\/25658"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16584"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16584"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16584"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}