{"id":3739,"date":"2019-01-20T13:41:33","date_gmt":"2019-01-20T13:41:33","guid":{"rendered":"http:\/\/itatonline.org\/digest\/harrisons-malayalam-ltd-v-cit-2018-409-itr-621-ker-hc\/"},"modified":"2019-01-20T13:41:33","modified_gmt":"2019-01-20T13:41:33","slug":"harrisons-malayalam-ltd-v-cit-2018-409-itr-621-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/harrisons-malayalam-ltd-v-cit-2018-409-itr-621-ker-hc\/","title":{"rendered":"Harrisons Malayalam Ltd.  v. CIT  (2018) 409 ITR 621 (Ker) (HC)"},"content":{"rendered":"<p>Court held that ,<b><\/b>travelling expenditure of\u00a0 wife of\u00a0 Company&#8217;s Senior Executive accompanying him abroad for his medical treatment is not allowable as business expenditure. Accordingly dismissal of revision application is valid .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37 (1): Business expenditure \u2014Travelling expenditure of  wife of  Company&#8217;s Senior Executive accompanying him abroad for his medical treatment \u2014 Expenditure is held to be not allowable .  [ S.264 ]<\/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-3739","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Yj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3739","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=3739"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3739\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3739"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3739"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}