{"id":29848,"date":"2022-09-17T18:53:31","date_gmt":"2022-09-17T13:23:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/akshatam-construction-llp-v-dcit-2022-the-chambers-journal-may-p-82-ahd-trib-2\/"},"modified":"2022-09-17T18:53:31","modified_gmt":"2022-09-17T13:23:31","slug":"akshatam-construction-llp-v-dcit-2022-the-chambers-journal-may-p-82-ahd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/akshatam-construction-llp-v-dcit-2022-the-chambers-journal-may-p-82-ahd-trib-2\/","title":{"rendered":"Akshatam Construction LLP v. DCIT ( 2022) The Chamber\u2019s Journal -May \u2013 P. 82 ( Ahd ) ( Trib)"},"content":{"rendered":"<p>Held that when the genuineness and reasonableness was not doubted\u00a0 in respect of labour charges paid to son , 50% disallowance on\u00a0 ad -hoc basis is deleted . ( ITA No. 1559\/ Ahd\/2019 dt 30 -3 -2022 )( AY. 2014 -15)<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(2): Expenses or payments not deductible \u2013 Excessive  or unreasonable \u2013 Civil contractor \u2013 Labour charges paid to son of partner \u2013 Genuineness and reasonableness was not doubted \u2013 50% disallowance on  ad -hoc basis is deleted .[ S. 37(1)] <\/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-29848","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Lq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29848","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=29848"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29848\/revisions"}],"predecessor-version":[{"id":29849,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29848\/revisions\/29849"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29848"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29848"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29848"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}