{"id":22102,"date":"2021-10-05T17:56:26","date_gmt":"2021-10-05T12:26:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/p-amarnath-reddy-v-acit-2021-435-itr-176-mad-hc\/"},"modified":"2021-11-11T06:24:19","modified_gmt":"2021-11-11T00:54:19","slug":"p-amarnath-reddy-v-acit-2021-435-itr-176-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/p-amarnath-reddy-v-acit-2021-435-itr-176-mad-hc\/","title":{"rendered":"P. Amarnath Reddy v. ACIT (2021) 435 ITR 176\/ 281 Taxman 411 (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal\u00a0 the Court held that The Tribunal was right in law in confirming the order of the lower authorities to the effect that the expenses incurred on foreign travel claimed by the assessee under section\u00a037 (1) \u00a0of the\u00a0Income-tax Act, 1961\u00a0were to be restricted to one fifth of the total amount claimed. (AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Foreign travel expenses-Personal in nature-Disallowance is held to be 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":[21],"tags":[],"class_list":["post-22102","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Ku","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22102","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=22102"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22102\/revisions"}],"predecessor-version":[{"id":22481,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22102\/revisions\/22481"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}