{"id":30272,"date":"2022-10-19T13:14:47","date_gmt":"2022-10-19T07:44:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/indian-metal-and-ferro-alloys-ltd-v-cit-2022-287-taxman-320-212-dtr-177-326-ctr-161-orissahc\/"},"modified":"2023-02-07T07:09:09","modified_gmt":"2023-02-07T01:39:09","slug":"indian-metal-and-ferro-alloys-ltd-v-cit-2022-287-taxman-320-212-dtr-177-326-ctr-161-orissahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/indian-metal-and-ferro-alloys-ltd-v-cit-2022-287-taxman-320-212-dtr-177-326-ctr-161-orissahc\/","title":{"rendered":"Indian Metal and Ferro Alloys Ltd. v. CIT (2022) 287 Taxman 320\/212 DTR 177\/326 CTR 161 (Orissa)(HC).Editorial: SLP of assessee dismissed , Indian Metals and Ferro Alloys Ltd.  v. CIT (2022)  289 Taxman 146 (SC)"},"content":{"rendered":"<p>Held that the Assessing Officer was justified in disallowing 20 per cent of such expenditure. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Foreign travel expenditure-Directors-Failure to file any details-Justified in in disallowing 20 per cent of 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-30272","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Sg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30272","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=30272"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30272\/revisions"}],"predecessor-version":[{"id":32513,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30272\/revisions\/32513"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}