{"id":23384,"date":"2022-01-06T10:20:10","date_gmt":"2022-01-06T04:50:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/apollo-tyres-ltd-v-acit-2021-438-itr-536-ker-hc\/"},"modified":"2022-02-10T11:43:36","modified_gmt":"2022-02-10T06:13:36","slug":"apollo-tyres-ltd-v-acit-2021-438-itr-536-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/apollo-tyres-ltd-v-acit-2021-438-itr-536-ker-hc\/","title":{"rendered":"Apollo Tyres Ltd. v. ACIT (2021) 438 ITR 536\/ 283 Taxman 427 (Ker.)(HC)"},"content":{"rendered":"<p>The disallowance of commission was upheld by the Tribunal after considering all the facts. This was a finding of fact upon re-examination of all circumstances. Hence, there was no question of law, much less a substantial question of law, warranting interference. The provision for commission was not deductible. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) :  Business expenditure-Provision for commission-Ad-hoc basis-Not deductible. <\/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-23384","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-65a","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23384","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=23384"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23384\/revisions"}],"predecessor-version":[{"id":24838,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23384\/revisions\/24838"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}