{"id":3720,"date":"2019-01-19T11:01:58","date_gmt":"2019-01-19T11:01:58","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bansal-alloys-metals-p-ltd-v-acit-2019-174-itd-62-chd-trib\/"},"modified":"2019-01-19T11:01:58","modified_gmt":"2019-01-19T11:01:58","slug":"bansal-alloys-metals-p-ltd-v-acit-2019-174-itd-62-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bansal-alloys-metals-p-ltd-v-acit-2019-174-itd-62-chd-trib\/","title":{"rendered":"Bansal Alloys &#038; Metals (P.) Ltd.  v. ACIT (2019) 174 ITD 62 (Chd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the disallowance of expenses incurred on education expenses of grandson of director was set aside as the revenue\u00a0 authorities failed to verify the evidence filed by the assessee in support that the grandson of director has contributed to functioning of\u00a0 business. Matter is remanded back for disposal afresh. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Education expenses of grandson of director who has contributed to functioning of  business-Matter is    remanded back for disposal afresh.<\/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":[1],"tags":[],"class_list":["post-3720","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Y0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3720","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=3720"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3720\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3720"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3720"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}