{"id":3506,"date":"2018-12-30T07:41:26","date_gmt":"2018-12-30T07:41:26","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-r-g-buildwell-engineers-ltd-2018-99-taxmann-com-283-259-taxman-371-delhi-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-r-g-buildwell-engineers-ltd-2018-259-taxman-370\/"},"modified":"2018-12-30T07:41:26","modified_gmt":"2018-12-30T07:41:26","slug":"pcit-v-r-g-buildwell-engineers-ltd-2018-99-taxmann-com-283-259-taxman-371-delhi-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-r-g-buildwell-engineers-ltd-2018-259-taxman-370","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-r-g-buildwell-engineers-ltd-2018-99-taxmann-com-283-259-taxman-371-delhi-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-r-g-buildwell-engineers-ltd-2018-259-taxman-370\/","title":{"rendered":"PCIT v. R. G. Buildwell Engineers Ltd ( 2018) 99 taxmann.com 283 \/ 259 Taxman 371 ( Delhi) (HC) Editorial: SLP of revenue is dismissed , PCIT v. R. G. Buildwell Engineers Ltd ( 2018)  259 Taxman 370 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the Tribunal was justified in holding that \u00a0no ad hoc disallowances \u00a0of 10% of claim in respect of\u00a0 bricks, machinery repairs, cartage , labour expenses etc \u00a0\u00a0can be made \u00a0without rejecting the books of account and also in the past , consistently such expenses were allowed in scrutiny assessments .( AY. 2010-11) \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure \u2013 Ad hoc disallowance of 10% claim &#8211; Bricks, machinery repairs, cartage , labour expenses- No ad hoc disallowances can be made without rejecting the books of account and also allowed in the past consistently  such expenses in scrutiny assessments . [ S.143(3), 144 ]<\/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-3506","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Uy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3506","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=3506"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3506\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3506"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3506"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3506"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}