{"id":20809,"date":"2021-08-05T17:52:50","date_gmt":"2021-08-05T12:22:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-eih-associated-hotels-ltd-2021-87-itr-5-sn-mum-trib-3\/"},"modified":"2021-08-05T17:52:50","modified_gmt":"2021-08-05T12:22:50","slug":"dy-cit-v-eih-associated-hotels-ltd-2021-87-itr-5-sn-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-eih-associated-hotels-ltd-2021-87-itr-5-sn-mum-trib-3\/","title":{"rendered":"Dy.CIT v. EIH Associated Hotels Ltd. (2021) 87 ITR 5 (SN) (Mum.)(Trib.)"},"content":{"rendered":"<p>The assessee only furnished details in respect of the Agra and Udaipur units, and not in respect of the Jaipur unit. The AO made a disallowance of 10 per cent of the total expenditure. The CIT(A) deleted the disallowance.<\/p>\n<p>Tribunal following the earlier order of Tribunal in own case restricted disallowance on 2 % of the advertising expenses. ((AY.\u00a0 2004-05).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Advertisement-details furnished in respect of two out of three units-Disallowance restricted to 2 per cent. of estimate.<\/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-20809","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5pD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20809","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=20809"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20809\/revisions"}],"predecessor-version":[{"id":20810,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20809\/revisions\/20810"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20809"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20809"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}