{"id":3860,"date":"2019-02-07T08:59:35","date_gmt":"2019-02-07T08:59:35","guid":{"rendered":"http:\/\/itatonline.org\/digest\/alpasso-industries-pvt-ltd-v-ito-2019-410-itr-212-delhihc\/"},"modified":"2019-05-08T11:23:31","modified_gmt":"2019-05-08T11:23:31","slug":"alpasso-industries-pvt-ltd-v-ito-2019-410-itr-212-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/alpasso-industries-pvt-ltd-v-ito-2019-410-itr-212-delhihc\/","title":{"rendered":"Alpasso Industries Pvt. Ltd. v. ITO (2019) 410 ITR 212\/ 261 Taxman 442  (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal the Court held that the assessee has not produced the services rendered, letter of communication etc, accordingly the disallowance of commission is held to be justified. ( AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure\u2014Commission\u2014No evidence of  services rendered -Disallowance  is held to be justified. [S. 133(6),260A]<\/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-3860","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-10g","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3860","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=3860"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3860\/revisions"}],"predecessor-version":[{"id":5409,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3860\/revisions\/5409"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}