{"id":2094,"date":"2018-08-25T03:16:23","date_gmt":"2018-08-25T03:16:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/shalom-charitable-ministries-of-india-v-acit-2018-171-itd-338-cochin-trib-2\/"},"modified":"2020-03-07T08:29:13","modified_gmt":"2020-03-07T08:29:13","slug":"shalom-charitable-ministries-of-india-v-acit-2018-171-itd-338-cochin-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shalom-charitable-ministries-of-india-v-acit-2018-171-itd-338-cochin-trib-2\/","title":{"rendered":"Shalom Charitable Ministries of India  v. ACIT (2018) 171 ITD 338\/ 195 TTJ 340 \/(2019) 177 DTR 22(Cochin)   (Trib.)"},"content":{"rendered":"<p>The Tribunal held that in a normal trade practice, it is not possible to prove 100 per cent bills and receipts from recipients and there is chance of making payments by way of self- made vouchers, and chance of inflating expenditure by way of self-made vouchers, therefore, 20 per cent disallowance of self made \u00a0\u00a0voucher is justified. ( AY. 2007 -08 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1) : Business expenditure \u2013 Self made vouchers- Disallowance of 20% amount towards self made vouchers is justified.<\/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-2094","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-xM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2094","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=2094"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2094\/revisions"}],"predecessor-version":[{"id":10264,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2094\/revisions\/10264"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2094"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2094"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}