{"id":24420,"date":"2022-01-29T12:30:32","date_gmt":"2022-01-29T07:00:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-farah-khan-ms-2021-191-itd-633-mum-trib-3\/"},"modified":"2022-01-29T12:30:32","modified_gmt":"2022-01-29T07:00:32","slug":"acit-v-farah-khan-ms-2021-191-itd-633-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-farah-khan-ms-2021-191-itd-633-mum-trib-3\/","title":{"rendered":"ACIT v. Farah Khan (Ms.) (2021) 191 ITD 633 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that the assessee produced a video recording and photographs to prove that a clearly demarcated part of premise was used as office, such compensation and electricity charges related to flats used as office were to be allowed as revenue expenditure.\u00a0 (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Professional choreographer-Office-cum residence-Electricity-Service charges-Compensation and electricity paid to society  in respect of portion of residence used as office-Allowable as business expenditure.  <\/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-24420","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6lS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24420","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=24420"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24420\/revisions"}],"predecessor-version":[{"id":24421,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24420\/revisions\/24421"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}