{"id":37054,"date":"2023-09-06T14:40:08","date_gmt":"2023-09-06T09:10:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kolkata-west-international-city-pvt-ltd-v-dy-cit-2022-96-itr-48-sn-kol-trib\/"},"modified":"2023-09-06T14:40:08","modified_gmt":"2023-09-06T09:10:08","slug":"kolkata-west-international-city-pvt-ltd-v-dy-cit-2022-96-itr-48-sn-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kolkata-west-international-city-pvt-ltd-v-dy-cit-2022-96-itr-48-sn-kol-trib\/","title":{"rendered":"Kolkata West International City Pvt. Ltd. v. Dy. CIT (2022) 96 ITR 48 (SN) (Kol) (Trib)"},"content":{"rendered":"<p>It was held that the Commissioner (Appeals) had failed to follow the procedure in appeal as enunciated under section\u00a0250\u00a0of the Act. Therefore, following the decision of the Tribunal in the assessee\u2019s own case, the addition made on ad hoc disallowance in respect of \u201csecurity expenses\u201d claimed for the year was to be deleted. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 250: Appeal-Commissioner (Appeals)-Ad-Hoc disallowance-Security expenses-Addition was deleted.  <\/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-37054","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9DE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37054","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=37054"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37054\/revisions"}],"predecessor-version":[{"id":37055,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37054\/revisions\/37055"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37054"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37054"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37054"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}