{"id":33997,"date":"2023-04-22T10:49:34","date_gmt":"2023-04-22T05:19:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sanjay-subhashchand-gupta-v-acit-2022-196-itd-493-mum-trib-2\/"},"modified":"2023-04-22T10:49:34","modified_gmt":"2023-04-22T05:19:34","slug":"sanjay-subhashchand-gupta-v-acit-2022-196-itd-493-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sanjay-subhashchand-gupta-v-acit-2022-196-itd-493-mum-trib-2\/","title":{"rendered":"Sanjay Subhashchand Gupta. v. ACIT (2022) 196 ITD 493 (Mum.) (Trib.)"},"content":{"rendered":"<p>Held that assessee has not maintained\u00a0 any log book for usage of\u00a0 vehicle by proprietor and their family, 20 per cent of depreciation on motor car being attributable to personal usage is affirmed. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32 : Depreciation-Motor car-Not maintained log book for usage-Personal use-Disallowance of  20% of depreciation  is affirmed. [S. 38(2)] <\/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-33997","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Ql","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33997","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=33997"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33997\/revisions"}],"predecessor-version":[{"id":33998,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33997\/revisions\/33998"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33997"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33997"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}