{"id":44390,"date":"2024-07-16T11:05:07","date_gmt":"2024-07-16T05:35:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ucb-india-p-ltd-v-acit-2023-106-itr-322-202-itd-37-mumtrib\/"},"modified":"2024-07-16T11:05:07","modified_gmt":"2024-07-16T05:35:07","slug":"ucb-india-p-ltd-v-acit-2023-106-itr-322-202-itd-37-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ucb-india-p-ltd-v-acit-2023-106-itr-322-202-itd-37-mumtrib\/","title":{"rendered":"UCB India (P.) Ltd. v. ACIT (2023) 106 ITR 322 \/ 202 ITD 37 (Mum)(Trib.)"},"content":{"rendered":"<p>Tribunal held that Assessing Officer&#8217;s rectification order disallowing sales promotion expenses fell beyond scope of section 154. Rectification order is quashed.(AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 154 : Rectification of mistake-Mistake apparent from the record-Business expenses-Sales promotion expenses-Debatable issue- Rectification is held to be not justified.[S. 37 (1)] <\/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-44390","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bxY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44390","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=44390"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44390\/revisions"}],"predecessor-version":[{"id":44391,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44390\/revisions\/44391"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44390"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44390"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44390"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}