{"id":23808,"date":"2022-01-11T12:34:57","date_gmt":"2022-01-11T07:04:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/universal-stone-crushing-co-dala-v-ito-2021-190-itd-415-smc-all-trib\/"},"modified":"2022-01-11T12:34:57","modified_gmt":"2022-01-11T07:04:57","slug":"universal-stone-crushing-co-dala-v-ito-2021-190-itd-415-smc-all-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/universal-stone-crushing-co-dala-v-ito-2021-190-itd-415-smc-all-trib\/","title":{"rendered":"Universal Stone Crushing Co. Dala. v. ITO (2021) 190 ITD 415 (SMC) (All.)(Trib.)"},"content":{"rendered":"<p>Held that \u00a0the\u00a0 assessee had failed to prove that expenditure incurred by it on account of repair and maintenance was a genuine claim, therefore, impugned 5 per cent disallowance of such expenses made by Assessing Officer was justified. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Plant repair and maintenance expenses-Failure to produce supporting documents-5% of disallowance was held to be proper.  <\/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-23808","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6c0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23808","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=23808"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23808\/revisions"}],"predecessor-version":[{"id":23809,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23808\/revisions\/23809"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23808"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23808"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23808"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}