{"id":4114,"date":"2019-02-27T12:27:47","date_gmt":"2019-02-27T12:27:47","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sandeep-marwah-v-acit-2019-260-taxman-231-delhihc\/"},"modified":"2019-02-27T12:27:47","modified_gmt":"2019-02-27T12:27:47","slug":"sandeep-marwah-v-acit-2019-260-taxman-231-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sandeep-marwah-v-acit-2019-260-taxman-231-delhihc\/","title":{"rendered":"Sandeep Marwah v. ACIT (2019) 260 Taxman 231 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that the assessee did not produce material and documents to show that expenditure claimed as deduction was incurred for business purpose, mere fact that payments were made through credit card would not prove genuineness of said expenditure. Accordingly the Disallowance of 50% of expenses are held to be justified. (AY. 2007-08, 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Business promotion-Failure to produce supporting evidence\u2013Disallowance of 50% of expenses are held to be 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":[1],"tags":[],"class_list":["post-4114","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-14m","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4114","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=4114"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4114\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4114"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4114"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}