{"id":27794,"date":"2022-06-26T22:33:57","date_gmt":"2022-06-26T17:03:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-htl-ltd-2021-214-ttj-810-63-cch-502-delhtrib\/"},"modified":"2023-02-18T14:05:29","modified_gmt":"2023-02-18T08:35:29","slug":"dy-cit-v-htl-ltd-2021-214-ttj-810-63-cch-502-delhtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-htl-ltd-2021-214-ttj-810-63-cch-502-delhtrib\/","title":{"rendered":"Dy. CIT v. HTL Ltd. (2021) 214 TTJ 810 \/ 63 CCH 502\/(2022) 216 DTR 209  (Delh)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that when, no incriminating materials, addition is not justified. Tribunal also held that obsolete\u00a0 provision written off\u00a0 and\u00a0 provision for liquidated damages\u00a0 is allowable as deduction.\u00a0 (AY. 2000-01,2002-03 to 2006-07,2008-09 to 2010-11)<em>\u00a0 <\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-Search-No incriminating materials-Addition is not justified-Obsolete  provision written off-Allowable as deduction-Provision for liquidated damages-Allowable as deduction. [S. 37(1), 143(3)] <\/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-27794","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7ei","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27794","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=27794"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27794\/revisions"}],"predecessor-version":[{"id":32855,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27794\/revisions\/32855"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27794"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27794"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27794"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}