{"id":29621,"date":"2022-09-09T13:25:18","date_gmt":"2022-09-09T07:55:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-sports-club-of-gujarat-ltd-2022-94-itr-54-sn-ahd-trib\/"},"modified":"2022-09-09T13:25:18","modified_gmt":"2022-09-09T07:55:18","slug":"dy-cit-v-sports-club-of-gujarat-ltd-2022-94-itr-54-sn-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-sports-club-of-gujarat-ltd-2022-94-itr-54-sn-ahd-trib\/","title":{"rendered":"Dy.CIT v. Sports Club Of Gujarat Ltd. (2022) 94 ITR 54 (SN) (Ahd.)(Trib.)"},"content":{"rendered":"<p>Held that \u00a0on the issue of the addition made by the Assessing Officer on account of disallowance of the assessee\u2019s claim to deduction under section\u00a057(iii)\u00a0of the Act, the Tribunal had taken a consistent view in the assessee\u2019s favour for several earlier years there was no justifiable reason to interfere.(AY. 2014-15, 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 57 : Income from other sources-Deductions-Expenditure is held to be allowable. [S. 56,  57(iii)]  <\/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-29621","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7HL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29621","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=29621"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29621\/revisions"}],"predecessor-version":[{"id":29622,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29621\/revisions\/29622"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}