{"id":35912,"date":"2023-08-27T20:35:55","date_gmt":"2023-08-27T15:05:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sant-tukaram-sahakari-sakhar-karkhana-ltd-v-ito-202296-itr-72-snpune-trib\/"},"modified":"2023-08-27T20:35:55","modified_gmt":"2023-08-27T15:05:55","slug":"sant-tukaram-sahakari-sakhar-karkhana-ltd-v-ito-202296-itr-72-snpune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sant-tukaram-sahakari-sakhar-karkhana-ltd-v-ito-202296-itr-72-snpune-trib\/","title":{"rendered":"Sant Tukaram Sahakari Sakhar Karkhana Ltd. v. ITO (2022)96 ITR 72 (SN)(Pune) (Trib)"},"content":{"rendered":"<p>It was held that in the assessee\u2019s own case for the AY.\u00a0 2006-07, the Tribunal had confirmed the disallowance at 50 per cent. of ceremony expenses. The disallowance in this year being at a lower level vis-\u00e0-vis that sustained by the Tribunal in the earlier year, no interference was called for. (AY.\u00a0 2014-15, 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Ceremony expenses-Disallowance at 30 Per Cent is held to be 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-35912","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9le","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35912","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=35912"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35912\/revisions"}],"predecessor-version":[{"id":35913,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35912\/revisions\/35913"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35912"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35912"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35912"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}