{"id":48894,"date":"2024-12-16T15:35:58","date_gmt":"2024-12-16T10:05:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/zheng-yuan-mobiles-p-ltd-v-dy-cit-2024-109-itr-71-sndelhi-trib\/"},"modified":"2024-12-16T15:35:58","modified_gmt":"2024-12-16T10:05:58","slug":"zheng-yuan-mobiles-p-ltd-v-dy-cit-2024-109-itr-71-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/zheng-yuan-mobiles-p-ltd-v-dy-cit-2024-109-itr-71-sndelhi-trib\/","title":{"rendered":"Zheng Yuan Mobiles P. Ltd. v. Dy. CIT (2024) 109 ITR 71 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Held that books of account is not rejected\u00a0 hence no ad-hoc disallowance can be made in respect of\u00a0 establishment, conveyance, guest house, maintenance, mobile and internet, travelling, show room and staff welfare\u00a0 No defects in books of account.(AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure-Establishment, conveyance, guest house, maintenance, mobile and internet, travelling, show room and staff welfare 1No defects in books of account \u2013 Ad\u2014hoc disallowance is deleted. [S. 145] <\/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-48894","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cIC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48894","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=48894"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48894\/revisions"}],"predecessor-version":[{"id":48895,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48894\/revisions\/48895"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48894"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48894"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48894"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}