{"id":44191,"date":"2024-07-12T10:49:04","date_gmt":"2024-07-12T05:19:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jyotikaben-ghanshyambhai-acharya-v-ito-2023104-itr-11-sn-ahd-trib\/"},"modified":"2024-07-12T10:49:04","modified_gmt":"2024-07-12T05:19:04","slug":"jyotikaben-ghanshyambhai-acharya-v-ito-2023104-itr-11-sn-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jyotikaben-ghanshyambhai-acharya-v-ito-2023104-itr-11-sn-ahd-trib\/","title":{"rendered":"Jyotikaben Ghanshyambhai Acharya v. ITO (2023)104 ITR 11 (SN.)(Ahd) (Trib)"},"content":{"rendered":"<p>Material purchase expenses\u00a0 restricted to 50 Per Cent. in the light of Central Board of Direct Taxes Circular dated March 30, 1993 ([1993 201 ITR (St.) 4) and other expenses such as,\u00a0\u00a0 power and fuel expenses, salary expenses, travelling expenses, convenience expenses, telephone expenses, miscellaneous expenses, tea and refreshment expenses and accounts fees expenses\u00a0 directed to be allowed (AY.\u00a0 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Self-generated bills and vouchers Not Verifiable-Material purchase expenses  restricted to 50 Per Cent.-Other expenses directed to be allowed. [S.44AD] <\/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-44191","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-buL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44191","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=44191"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44191\/revisions"}],"predecessor-version":[{"id":44192,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44191\/revisions\/44192"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44191"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44191"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}