{"id":25444,"date":"2022-03-12T16:37:39","date_gmt":"2022-03-12T11:07:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-realistic-realitors-pvt-ltd-2021-87-itr-30-sn-delhi-trib\/"},"modified":"2022-03-12T16:37:39","modified_gmt":"2022-03-12T11:07:39","slug":"dy-cit-v-realistic-realitors-pvt-ltd-2021-87-itr-30-sn-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-realistic-realitors-pvt-ltd-2021-87-itr-30-sn-delhi-trib\/","title":{"rendered":"Dy. CIT v. Realistic Realitors Pvt. Ltd. (2021) 87 ITR 30 (SN) (Delhi) (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal the Tribunal held that\u00a0 the documentary evidence on record clearly suggested that the assessee entered into the genuine business activities with the sub-broker and sub-broker rendered services for the business activity of the assessee. In the group case the Commissioner (Appeals) had already deleted a similar addition finding the commission payment made to the same sub-broker genuine.\u00a0 Order of CIT (A) was affirmed. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Payment to sub-broker-Statement of third party was not confronted-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-25444","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Co","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25444","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=25444"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25444\/revisions"}],"predecessor-version":[{"id":25445,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25444\/revisions\/25445"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}