{"id":4230,"date":"2019-03-05T11:56:42","date_gmt":"2019-03-05T11:56:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/laboratories-griffon-p-ltd-2018-65-itr-317-kol-trib-3\/"},"modified":"2019-07-14T03:19:55","modified_gmt":"2019-07-14T03:19:55","slug":"laboratories-griffon-p-ltd-2018-65-itr-317-kol-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/laboratories-griffon-p-ltd-2018-65-itr-317-kol-trib-3\/","title":{"rendered":"Laboratories Griffon (P) Ltd v.Dy CIT .  (2018) 170 ITD 387 \/65 ITR 317 \/ 193 TTJ 855\/( 2019) 178 DTR 355  (Kol) (Trib.)"},"content":{"rendered":"<p>Tribunal held that since the assessee had failed to give list of recipients of gift material or confirmation, directed to disallow 30% of the claim of the assessee. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Claim for gifts given to distributors\/dealers for promotion where in assessee failed to give list of recipients to be disallowed to the extent of 30%.<\/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-4230","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-16e","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4230","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=4230"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4230\/revisions"}],"predecessor-version":[{"id":6086,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4230\/revisions\/6086"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4230"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4230"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4230"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}