{"id":44314,"date":"2024-07-16T10:48:25","date_gmt":"2024-07-16T05:18:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/niteshkumar-maganbhai-patel-v-ito-2023-202-itd-323-ahd-trib\/"},"modified":"2024-07-16T10:48:25","modified_gmt":"2024-07-16T05:18:25","slug":"niteshkumar-maganbhai-patel-v-ito-2023-202-itd-323-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/niteshkumar-maganbhai-patel-v-ito-2023-202-itd-323-ahd-trib\/","title":{"rendered":"Niteshkumar Maganbhai Patel. v. ITO (2023) 202 ITD 323 (Ahd) (Trib.)"},"content":{"rendered":"<p>Assessee, engaged in business of civil construction, claimed labour expenses of Rs. 6.2 lakhs out of which Rs. 6,13,800 was outstanding.\u00a0 The assessee had failed to furnish required details, Assessing Officer disallowance impugned labour expenses. Tribunal held that\u00a0 since assessee was engaged in business of civil construction which required involvement of labours, in interest of justice and fair play, disallowance was to be restricted to 50 per cent. (AY. 2012-13, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Business of civil construction- Labour charges-Failure to support evidence-Restricted to 50 per cent of labour expenses.<\/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-44314","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bwK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44314","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=44314"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44314\/revisions"}],"predecessor-version":[{"id":44315,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44314\/revisions\/44315"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44314"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44314"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44314"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}