{"id":2091,"date":"2018-08-24T16:43:28","date_gmt":"2018-08-24T16:43:28","guid":{"rendered":"http:\/\/itatonline.org\/digest\/amit-ghose-v-dcit-2018-63-itr-44-snkol-trib-2\/"},"modified":"2018-08-24T16:43:28","modified_gmt":"2018-08-24T16:43:28","slug":"amit-ghose-v-dcit-2018-63-itr-44-snkol-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/amit-ghose-v-dcit-2018-63-itr-44-snkol-trib-2\/","title":{"rendered":"Amit Ghose v. DCIT (2018) 63 ITR  44  (SN)(Kol) ( Trib)"},"content":{"rendered":"<p>On appeal, the Tribunal held that the expenses incurred by the assesse were logical and very much wholly and exclusively for the purpose of the business and therefore, were to be allowed as a business expenditure. (ITA No. 1412\/Kol\/2016) (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1): Business expenditure \u2013 Club subscription fees were incurred for holding meetings with senior doctors, for upgradation of skills, such expenses were to be allowed as business expenditure .<\/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-2091","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-xJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2091","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=2091"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2091\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}