{"id":23188,"date":"2021-12-21T16:45:21","date_gmt":"2021-12-21T11:15:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dlf-universal-ltd-v-dy-cit-2021-88-itr-33-sn-delhitrib\/"},"modified":"2021-12-21T16:45:21","modified_gmt":"2021-12-21T11:15:21","slug":"dlf-universal-ltd-v-dy-cit-2021-88-itr-33-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dlf-universal-ltd-v-dy-cit-2021-88-itr-33-sn-delhitrib\/","title":{"rendered":"DLF Universal Ltd. v Dy. CIT (2021) 88 ITR 33 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that the commission was paid was comparable with market rate for same services provided by unrelated parties. Addition was held to be not justified.\u00a0 (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(2) : Expenses or payments not deductible-Excessive  or unreasonable-Commission-Brokerage-Related party-Comparable with market rate-No disallowance can be made.  <\/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-23188","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-620","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23188","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=23188"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23188\/revisions"}],"predecessor-version":[{"id":23189,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23188\/revisions\/23189"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}