{"id":4947,"date":"2019-04-18T12:37:21","date_gmt":"2019-04-18T12:37:21","guid":{"rendered":"http:\/\/itatonline.org\/digest\/shree-bishandas-iron-v-dcit-2018-162-dtr-209-191-ttj-624-kol-trib\/"},"modified":"2019-04-18T12:37:21","modified_gmt":"2019-04-18T12:37:21","slug":"shree-bishandas-iron-v-dcit-2018-162-dtr-209-191-ttj-624-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shree-bishandas-iron-v-dcit-2018-162-dtr-209-191-ttj-624-kol-trib\/","title":{"rendered":"Shree Bishandas Iron v. DCIT  (2018)  162 DTR 209 \/ 191 TTJ 624 (Kol.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that the assessee has produced documentary evidence to prove the genuineness of commission payment. Tribunal also held that Statement recorded cannot be used against the asseessee\u00a0 without giving an opportunity of cross examination. (AY.2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Commission  expenses\u2013 Documentary  evidences to prove genuineness of commission transaction was produced\u2013Statement recorded cannot be  used against the asseessee  without giving an opportunity of cross examination. [S. 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":[1],"tags":[],"class_list":["post-4947","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1hN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4947","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=4947"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4947\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4947"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4947"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}