{"id":46012,"date":"2024-09-08T18:21:12","date_gmt":"2024-09-08T12:51:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/amritlal-batra-v-add-cit2023-226-ttj-917-2024-110-itr-127-160-taxmann-com-236-amritsartrib\/"},"modified":"2024-09-08T18:21:12","modified_gmt":"2024-09-08T12:51:12","slug":"amritlal-batra-v-add-cit2023-226-ttj-917-2024-110-itr-127-160-taxmann-com-236-amritsartrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/amritlal-batra-v-add-cit2023-226-ttj-917-2024-110-itr-127-160-taxmann-com-236-amritsartrib\/","title":{"rendered":"Amritlal Batra v. Add. CIT(2023) 226 TTJ 917\/ (2024) 110 ITR 127\/ 160 taxmann.com 236 (Amritsar)(Trib)"},"content":{"rendered":"<p>Held that legal expensed incurred by the assessee as a chairman to protect his voting rights in the company following a dispute regarding the structure of the Board of directors of the company are allowable as business expenditure. \u00a0(AY. 2007-08, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Legal expenses to protect the voting rights in the company-Chairman of the company-Allowable as business expenditure.<\/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-46012","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bY8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46012","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=46012"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46012\/revisions"}],"predecessor-version":[{"id":46013,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46012\/revisions\/46013"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46012"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46012"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46012"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}