{"id":22805,"date":"2021-11-24T11:49:11","date_gmt":"2021-11-24T06:19:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bhola-food-products-p-ltd-v-jcit-osd-2021-188-itd-653-87-itr-10-sn-all-trib\/"},"modified":"2021-11-24T11:49:11","modified_gmt":"2021-11-24T06:19:11","slug":"bhola-food-products-p-ltd-v-jcit-osd-2021-188-itd-653-87-itr-10-sn-all-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bhola-food-products-p-ltd-v-jcit-osd-2021-188-itd-653-87-itr-10-sn-all-trib\/","title":{"rendered":"Bhola Food Products (P.) Ltd. v. JCIT (OSD) (2021) 188 ITD 653 \/ 87 ITR 10 (SN) (All.)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 burden is on the assessee to prove that\u00a0 sales promotion expenses and\u00a0 expenses incurred in various locations\u00a0 was wholly and exclusively for the purpose of business.\u00a0 Matter remanded. (AY. 2005-06, 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Sales promotion-Expenses incurred in various locations-Burden is on assessee to prove that the expenses incurred was wholly and exclusively for the purpose of business-Matter remanded. <\/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-22805","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5VP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22805","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=22805"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22805\/revisions"}],"predecessor-version":[{"id":22806,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22805\/revisions\/22806"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22805"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22805"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}