{"id":17816,"date":"2021-05-10T15:55:33","date_gmt":"2021-05-10T10:25:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/capital-tours-india-p-ltd-v-ito-2020-82-itr-229-kol-trib\/"},"modified":"2021-05-10T15:55:33","modified_gmt":"2021-05-10T10:25:33","slug":"capital-tours-india-p-ltd-v-ito-2020-82-itr-229-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/capital-tours-india-p-ltd-v-ito-2020-82-itr-229-kol-trib\/","title":{"rendered":"Capital Tours (India) P. Ltd. v. ITO (2020) 82 ITR 229 (Kol.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that considering the road conditions of North East States\u00a0 disallowance of miscellaneous and\u00a0\u00a0 repair for truck expenses incurred in cash cannot be disallowed. Tribunal also held that\u00a0 10% of puja expenses may be disallows for plugging the revenue loss if any. \u00a0(AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business Expenditure-Miscellaneous expenses-Transport Business In North East States-Expenses in cash for repairs of  trucks in local repair shops-No disallowance can be made-Puja expenses-Only 10 % of expenses can be disallowed. <\/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-17816","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Dm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17816","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=17816"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17816\/revisions"}],"predecessor-version":[{"id":17817,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17816\/revisions\/17817"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}