{"id":3239,"date":"2018-12-15T00:40:25","date_gmt":"2018-12-15T00:40:25","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-rambagh-palace-hotels-p-ltd-2018-259-taxman-31-delhi-hc\/"},"modified":"2018-12-15T00:40:25","modified_gmt":"2018-12-15T00:40:25","slug":"pcit-v-rambagh-palace-hotels-p-ltd-2018-259-taxman-31-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-rambagh-palace-hotels-p-ltd-2018-259-taxman-31-delhi-hc\/","title":{"rendered":"PCIT  v. Rambagh Palace Hotels (P.) Ltd. (2018)  259 Taxman 31 (Delhi) ( HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the\u00a0 Court held that,<b><\/b>Tribunal is justified in holding that\u00a0where the assessee had furnished names and PAN numbers of all vendors to whom it had paid repair and maintenance charges for their services disallowance of ad-hoc disallowance of 5% of expenses is held to be\u00a0 not justified .<b><\/b>( AY.2005 -06)<b><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure -Ad -hoc disallowance of 5% &#8211;  Tribunal is justified in holding that  where the assessee had furnished names and PAN numbers of all vendors to whom it had paid repair and maintenance charges for their services disallowance of ad-hoc disallowance of 5% of expenses is held to be  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":[1],"tags":[],"class_list":["post-3239","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Qf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3239","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=3239"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3239\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3239"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3239"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}