{"id":35879,"date":"2023-08-27T18:52:01","date_gmt":"2023-08-27T13:22:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jindal-steel-and-power-ltd-v-add-cit-202297-itr-516-delhi-trib-2\/"},"modified":"2023-08-27T18:52:01","modified_gmt":"2023-08-27T13:22:01","slug":"jindal-steel-and-power-ltd-v-add-cit-202297-itr-516-delhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jindal-steel-and-power-ltd-v-add-cit-202297-itr-516-delhi-trib-2\/","title":{"rendered":"Jindal Steel and Power Ltd. v. Add. CIT (2022)97 ITR 516 (Delhi) (Trib)"},"content":{"rendered":"<p>Held that the details of expenditure incurred on air journeys showed that all the journeys were related to the business of the assessee. The disallowance on ad hoc basis was deleted.\u00a0 (AY. 2003-04,2006-07 to 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Travelling expenses-Ad-hoc disallowance is 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":[21],"tags":[],"class_list":["post-35879","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9kH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35879","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=35879"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35879\/revisions"}],"predecessor-version":[{"id":35880,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35879\/revisions\/35880"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35879"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35879"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35879"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}