{"id":16846,"date":"2021-04-16T12:57:04","date_gmt":"2021-04-16T07:27:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ramesh-exports-p-ltd-v-dcit-2020-185-itd-551-bang-trib\/"},"modified":"2021-04-16T12:57:04","modified_gmt":"2021-04-16T07:27:04","slug":"ramesh-exports-p-ltd-v-dcit-2020-185-itd-551-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ramesh-exports-p-ltd-v-dcit-2020-185-itd-551-bang-trib\/","title":{"rendered":"Ramesh Exports (P.) Ltd. v. DCIT (2020) 185 ITD 551 (Bang.)(Trib.)"},"content":{"rendered":"<p>Assessee-company claimed deduction on account of commission payment. However supporting documents and evidences in respect of services received from various entities but it did not furnish documents\/evidences required by Assessing Officer. The AO disallowed the commission. Tribunal also affirmed the disallowance made by the AO. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Commission-Details of service was not furnished-Disallowance is held to be justified.<\/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-16846","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4nI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16846","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=16846"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16846\/revisions"}],"predecessor-version":[{"id":16847,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16846\/revisions\/16847"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}