{"id":4784,"date":"2019-04-08T10:37:11","date_gmt":"2019-04-08T10:37:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/knight-riders-sports-p-ltd-v-acit-2017-51-cch-591-2018-193-ttj-313-mum-trib-2\/"},"modified":"2019-04-08T10:37:11","modified_gmt":"2019-04-08T10:37:11","slug":"knight-riders-sports-p-ltd-v-acit-2017-51-cch-591-2018-193-ttj-313-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/knight-riders-sports-p-ltd-v-acit-2017-51-cch-591-2018-193-ttj-313-mum-trib-2\/","title":{"rendered":"Knight Riders Sports P. Ltd.  v. ACIT (2017) 51 CCH 591 \/ ( 2018) 193 TTJ 313 (Mum.)(Trib.)"},"content":{"rendered":"<p>Mr. John Buchanan provided coaching services to assessee team, viz. Kolkata Knight Riders in IPL Season-1. Revenue failed to place on record any irrefutable documentary evidence to conclude that no coaching services were provided by Mr. John Buchanan to\u00a0assesse\u2019s cricket team for IPL Season-1. Accordingly the claim of assessee as regards expenditure incurred in respect of coaching fees paid to Mr. John Buchanan for IPL Season-1 was found to be in order. (AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure\u2013Coaching services\u2013Held to be 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":[1],"tags":[],"class_list":["post-4784","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1fa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4784","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=4784"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4784\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4784"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4784"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4784"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}