{"id":3765,"date":"2019-01-26T03:46:19","date_gmt":"2019-01-26T03:46:19","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sanspareils-greenlands-p-ltd-v-cit-2019-174-itd-274-delhi-trib\/"},"modified":"2019-04-14T14:55:57","modified_gmt":"2019-04-14T14:55:57","slug":"sanspareils-greenlands-p-ltd-v-cit-2019-174-itd-274-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sanspareils-greenlands-p-ltd-v-cit-2019-174-itd-274-delhi-trib\/","title":{"rendered":"Sanspareils Greenlands (P.) Ltd. v. CIT  (2019) 174 ITD 274\/ 197 TTJ 55 (UO)  (Delhi)   (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that in the course of original assessment proceedings the AO has examined the allowability of payment to cricketer under the head\u00a0 advertisement and publicity expenses and allowed . Revision is held to be not justified .S.263does not visualize a case of substitution of judgment of Commissioner for that of Assessing Officer unless decision is held to be erroneous. \u00a0Accordingly the revision order was quashed .( AY.2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner &#8211; Revision of orders prejudicial to revenue -Business expenditure -Advertisement and publicity-Payment to cricketer -AO allowed the expenditure after considering the explanation- Revision is not to be not justified [ S.37(1) ]<\/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-3765","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\/3765","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=3765"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3765\/revisions"}],"predecessor-version":[{"id":4874,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3765\/revisions\/4874"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3765"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3765"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}