{"id":35821,"date":"2023-08-27T18:31:08","date_gmt":"2023-08-27T13:01:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/diwakar-logistics-v-acit-2022-98-itr-24-sn-hyd-trib\/"},"modified":"2023-08-27T18:31:08","modified_gmt":"2023-08-27T13:01:08","slug":"diwakar-logistics-v-acit-2022-98-itr-24-sn-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/diwakar-logistics-v-acit-2022-98-itr-24-sn-hyd-trib\/","title":{"rendered":"Diwakar Logistics v. ACIT (2022) 98 ITR 24 (SN) (Hyd.)(Trib.)"},"content":{"rendered":"<p>Held that the assessee could not substantiate how payment\u00a0 was\u00a0 made at the check post and police charges was not covered under Explanation 1 to Section\u00a037\u00a0of the Act. Since the amounts paid at the check post and the police charges were expenditure incurred by the assessee which was in the nature of an offence or which was prohibited by law, there was no infirmity in the order of the Commissioner (Appeals) sustaining the addition.(AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Payment made at check post and police charges-Expenditure in nature of  offence or  prohibited by law-Disallowance is proper.  [S. 37, Expln. 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-35821","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9jL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35821","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=35821"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35821\/revisions"}],"predecessor-version":[{"id":35822,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35821\/revisions\/35822"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35821"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35821"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35821"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}