{"id":35994,"date":"2023-08-27T21:17:19","date_gmt":"2023-08-27T15:47:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-rohit-and-co-202297-itr-223-kol-trib-3\/"},"modified":"2023-08-27T21:17:19","modified_gmt":"2023-08-27T15:47:19","slug":"acit-v-rohit-and-co-202297-itr-223-kol-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-rohit-and-co-202297-itr-223-kol-trib-3\/","title":{"rendered":"ACIT v. Rohit and Co. (2022)97 ITR 223 (Kol) (Trib)"},"content":{"rendered":"<p>The\u00a0 Tribunal held that the department failed to provide any evidence that the payments of commission were not genuine or excessive. Therefore, the CIT (A) had rightly deleted the addition. (AY. 2009-10, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(2) : Expenses or payments not deductible-Excessive  or unreasonable-Commission-Allowable as deduction.   <\/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-35994","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9my","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35994","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=35994"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35994\/revisions"}],"predecessor-version":[{"id":35995,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35994\/revisions\/35995"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35994"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35994"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}