{"id":42856,"date":"2024-05-17T16:13:08","date_gmt":"2024-05-17T10:43:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/karam-singh-malik-v-ito-2023-198-itd-678-smc-delhi-trib\/"},"modified":"2024-05-17T16:13:08","modified_gmt":"2024-05-17T10:43:08","slug":"karam-singh-malik-v-ito-2023-198-itd-678-smc-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/karam-singh-malik-v-ito-2023-198-itd-678-smc-delhi-trib\/","title":{"rendered":"Karam Singh Malik. v. ITO (2023) 198 ITD 678 (SMC) (Delhi) (Trib.)"},"content":{"rendered":"<p>Tribunal held that since there was no finding that employees were either partners or shareholders of assessee, assessee&#8217;s claim was to be allowed, the\u00a0\u00a0 Assessing Officer is\u00a0 directed to factually verify certificate issued by auditor and allow deduction. As regards cash credits\u00a0 the assessee has filed additional evidence, hence the matter is remanded to the Assessing Officer. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(ii):Bonus or commission-Bonus paid to employees-No finding-Certificate from Auditor-Assessing Officer was to be directed to factually verify certificate issued by auditor and allow deduction-Cash credits-Additional evidence-Matter is remanded to the Assessing Officer. [S. 68] <\/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-42856","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b9e","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42856","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=42856"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42856\/revisions"}],"predecessor-version":[{"id":42857,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42856\/revisions\/42857"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42856"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42856"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}