{"id":34017,"date":"2023-04-22T10:57:59","date_gmt":"2023-04-22T05:27:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/niche-health-options-p-ltd-v-2022-196-itd-6-mum-trib\/"},"modified":"2023-04-22T10:57:59","modified_gmt":"2023-04-22T05:27:59","slug":"niche-health-options-p-ltd-v-2022-196-itd-6-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/niche-health-options-p-ltd-v-2022-196-itd-6-mum-trib\/","title":{"rendered":"Niche Health Options (P.) Ltd. v. (2022) 196 ITD 6 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 on identical facts the remuneration paid to directors was deleted by the CIT(A). No change\u00a0 of facts for the relevant year. Addition was deleted.\u00a0 (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(2) : Expenses or payments not deductible-Excessive  or unreasonable-Addition was deleted by CIT(A) in earlier year-Revenue has not challenged the order of earlier year-Addition was deleted. [S. 254(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-34017","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8QF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34017","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=34017"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34017\/revisions"}],"predecessor-version":[{"id":34018,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34017\/revisions\/34018"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34017"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34017"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}