{"id":2337,"date":"2018-09-12T07:11:49","date_gmt":"2018-09-12T07:11:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/second-leasing-p-ltd-v-acit-2018-171-itd-508-delhi-trib\/"},"modified":"2019-04-07T13:23:40","modified_gmt":"2019-04-07T13:23:40","slug":"second-leasing-p-ltd-v-acit-2018-171-itd-508-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/second-leasing-p-ltd-v-acit-2018-171-itd-508-delhi-trib\/","title":{"rendered":"Second Leasing (P.) Ltd.  v. ACIT (2018) 171 ITD 508 \/ 171 DTR 97\/196 TTJ 117 (Delhi)  (Trib.)"},"content":{"rendered":"<p>Tribunal held that ; once Fringe benefit tax (FBT) was paid, no disallowance could be made on account of personal expenditure; thus, travelling expenditure was to be allowed\u00a0 . ( AY.2007 -08)<i><\/i><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1):Business expenditure-  Travelling expenditure -Fringe benefit tax on travelling expenses incurred by it during year, travelling expenses could not be disallowed on account of personal expenditure. [ S.115JB ]<\/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-2337","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-BH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2337","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=2337"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2337\/revisions"}],"predecessor-version":[{"id":4742,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2337\/revisions\/4742"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2337"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2337"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}