{"id":35891,"date":"2023-08-27T18:55:09","date_gmt":"2023-08-27T13:25:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/m-v-a-seetharama-raju-v-dy-cit-2022-97-itr-714-chennai-trib\/"},"modified":"2023-08-27T18:55:09","modified_gmt":"2023-08-27T13:25:09","slug":"m-v-a-seetharama-raju-v-dy-cit-2022-97-itr-714-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/m-v-a-seetharama-raju-v-dy-cit-2022-97-itr-714-chennai-trib\/","title":{"rendered":"M. V. A. Seetharama Raju v Dy. CIT (2022) 97 ITR 714 (Chennai) (Trib)"},"content":{"rendered":"<p>The Tribunal held that once the Assessing Officer has admitted the fact that expenditure has incurred for foreign travel, no ad hoc disallowance can be made for failure file evidence to justify the expenses.\u00a0 Considering the facts of the case the disallowance of Rs. 2.50 lakh is confirmed. (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure-Foreign travel-Disallowance of Rs. 2.5 lakh confirmed.   <\/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-35891","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9kT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35891","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=35891"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35891\/revisions"}],"predecessor-version":[{"id":35892,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35891\/revisions\/35892"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35891"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35891"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}