{"id":44304,"date":"2024-07-16T10:46:34","date_gmt":"2024-07-16T05:16:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pawan-aggarwal-v-dcit-2023-202-itd-712-chd-trib\/"},"modified":"2024-07-16T10:46:34","modified_gmt":"2024-07-16T05:16:34","slug":"pawan-aggarwal-v-dcit-2023-202-itd-712-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pawan-aggarwal-v-dcit-2023-202-itd-712-chd-trib\/","title":{"rendered":"Pawan Aggarwal v. DCIT (2023) 202 ITD 712 (Chd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 adhoc disallowance which had no rationale and sound basis as no finding was recorded by Assessing Officer that assessee had claimed any bogus LPG\/diesel expenditure or expenditure had not been incurred for purposes of assessee&#8217;s business,\u00a0 disallowance is\u00a0\u00a0 deleted (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Diesel &amp; petrol expenses-Ad-hoc disallowance-No fining that expenses are bogus-Addition is deleted.  <\/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-44304","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bwA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44304","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=44304"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44304\/revisions"}],"predecessor-version":[{"id":44305,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44304\/revisions\/44305"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}