{"id":1884,"date":"2018-07-30T07:02:29","date_gmt":"2018-07-30T07:02:29","guid":{"rendered":"http:\/\/itatonline.org\/digest\/boston-scientific-india-p-ltd-v-acit-2018-405-itr-412-delhi-hc\/"},"modified":"2018-07-30T07:02:29","modified_gmt":"2018-07-30T07:02:29","slug":"boston-scientific-india-p-ltd-v-acit-2018-405-itr-412-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/boston-scientific-india-p-ltd-v-acit-2018-405-itr-412-delhi-hc\/","title":{"rendered":"Boston Scientific India P. Ltd.  v. ACIT (2018) 405 ITR 412 (Delhi) (HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that \u00a0as regards expenditure incurred on Freebies provided to medical consultants, consultancy or honorarium fee, registration, sponsorship and training\u00a0 the assessee discharged the burden by placing all relevant details thereby discharging initial onus .Burden is on department to prove contrary . Tribunal has dealt with only one issue. Matter remanded to Tribunal to consider the applicability of Circular No 5 of 2012 dt 1-08 -2012 (2012) 346 ITR 95 ( St), \u00a0and decide according to law .( AY.2011-12)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure \u2014 Expenditure incurred on Freebies provided to medical consultants, consultancy or honorarium fee, registration, sponsorship and training \u2014 Matter remanded to Tribunal to reconsider the issue .[ S.254(1)<\/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-1884","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-uo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1884","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=1884"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1884\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}