{"id":45229,"date":"2024-08-16T09:37:23","date_gmt":"2024-08-16T04:07:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/meridian-telesoft-ltd-v-asst-cit-2023108-itr-37-snahd-trib-2\/"},"modified":"2024-08-16T09:37:23","modified_gmt":"2024-08-16T04:07:23","slug":"meridian-telesoft-ltd-v-asst-cit-2023108-itr-37-snahd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/meridian-telesoft-ltd-v-asst-cit-2023108-itr-37-snahd-trib-2\/","title":{"rendered":"Meridian Telesoft Ltd. v. Asst. CIT (2023)108 ITR 37 (SN)(Ahd) (Trib)"},"content":{"rendered":"<p>Held that\u00a0 the Assessing Officer had not reproduced in full the statement recorded under section\u00a0131\u00a0of the Act in his assessment order. The basis for disallowing the claim of the assessee had to be confronted to the assessee. But he had not done so. Accordingly the payment is allowable as deduction (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 48 : Capital gains-Mode of  Computation-Cost of  improvement-Payment to sub-contractor-Not given opportunity to cross-examine sub-contractor-Payment is allowable as deduction. [S. 45, 131] <\/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-45229","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bLv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45229","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=45229"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45229\/revisions"}],"predecessor-version":[{"id":45230,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45229\/revisions\/45230"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45229"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45229"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}