{"id":31677,"date":"2023-01-03T16:37:24","date_gmt":"2023-01-03T11:07:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/maa-mangala-enterprises-v-ito-2022-288-taxman-124-orissa-hc\/"},"modified":"2023-01-03T16:37:24","modified_gmt":"2023-01-03T11:07:24","slug":"maa-mangala-enterprises-v-ito-2022-288-taxman-124-orissa-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/maa-mangala-enterprises-v-ito-2022-288-taxman-124-orissa-hc\/","title":{"rendered":"Maa Mangala Enterprises v. ITO (2022) 288 Taxman 124 (Orissa) (HC)"},"content":{"rendered":"<p>Assessing Officer disallowed the\u00a0 amount incurred towards transportation charges. On appeal the Court held that\u00a0 confirmation letter issued by BDA addressed to assessee stated that RLD had issued credit notes of Rs. 4.91 lacs out of which Rs. 4.02 lacs was towards reimbursement of transportation charges (carriage inward) borne by assessee at time of delivery of stocks. Accordingly the disallowance of\u00a0 transportation charges was deleted. (AY. 1998-99)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Transportation charges-Reimbursement of expenses-Disallowance is not justified.  <\/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-31677","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8eV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31677","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=31677"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31677\/revisions"}],"predecessor-version":[{"id":31678,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31677\/revisions\/31678"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31677"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31677"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}