{"id":38201,"date":"2023-12-28T14:27:36","date_gmt":"2023-12-28T08:57:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sidhant-leather-exports-p-ltd-v-cit-2023-459-itr-318-293-taxman-412-cal-hc\/"},"modified":"2023-12-28T14:27:36","modified_gmt":"2023-12-28T08:57:36","slug":"sidhant-leather-exports-p-ltd-v-cit-2023-459-itr-318-293-taxman-412-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sidhant-leather-exports-p-ltd-v-cit-2023-459-itr-318-293-taxman-412-cal-hc\/","title":{"rendered":"Sidhant Leather Exports (P.) Ltd. v. CIT (2023) 459 ITR 318 \/ 293 Taxman 412 (Cal.)(HC)"},"content":{"rendered":"<p>Allowing the appeal the Court held that the\u00a0 documents produced by the\u00a0 assessee\u00a0 during course of scrutiny assessment\u00a0 showed details of repairs and maintenance. Disallowance of expenditure was deleted. (AY. 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Repairs and maintenance-Details produced-Disallowance of expenditure is held to be not justified. <\/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-38201","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9W9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38201","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=38201"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38201\/revisions"}],"predecessor-version":[{"id":38202,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38201\/revisions\/38202"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38201"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38201"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}