{"id":45203,"date":"2024-08-16T07:49:57","date_gmt":"2024-08-16T02:19:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-a-lallubhai-brother-2023-108-itr-662-trib\/"},"modified":"2024-08-16T07:49:57","modified_gmt":"2024-08-16T02:19:57","slug":"acit-v-a-lallubhai-brother-2023-108-itr-662-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-a-lallubhai-brother-2023-108-itr-662-trib\/","title":{"rendered":"ACIT v. A. Lallubhai &#038; Brother (2023) 108 ITR 662 (Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Held that\u00a0 the payment was not in dispute and the payments were made after deducting tax at source\u00a0 hence ad-hoc disallowance is not justified.\u00a0 Order of CIT(A) is affirmed. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Grading and certification expenses-Payments were made after deducting tax at source-Ad-hoc disallowance is not justified. <\/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-45203","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bL5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45203","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=45203"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45203\/revisions"}],"predecessor-version":[{"id":45204,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45203\/revisions\/45204"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45203"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45203"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45203"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}