{"id":19283,"date":"2021-06-16T05:47:09","date_gmt":"2021-06-16T00:17:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-india-housing-2020-181-itd-1-kol-trib-2\/"},"modified":"2021-06-16T05:47:09","modified_gmt":"2021-06-16T00:17:09","slug":"dy-cit-v-india-housing-2020-181-itd-1-kol-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-india-housing-2020-181-itd-1-kol-trib-2\/","title":{"rendered":"Dy. CIT v. India Housing (2020) 181 ITD 1 (Kol) (Trib.)"},"content":{"rendered":"<p>Assessee paid supervision charges to its group concern . \u00a0Assessing Officer rejected assessee&#8217;s claim for deduction of said expenses by taking a view that no conclusive evidence and reasoning to support claim could be produced in course of assessment proceedings . CIT (A) deleted the addition . On appeal the Tribunal held that\u00a0 the assessee had incurred management supervision charges for purpose of business, claim of deduction in respect of same deserved to be allowed . \u00a0(AY. 2011-12 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p> S. 37(1) : Business expenditure &#8211;  Supervision charges  to group concern-  Held to be allowable as deduction . <\/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-19283","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-511","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19283","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=19283"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19283\/revisions"}],"predecessor-version":[{"id":19284,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19283\/revisions\/19284"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}