{"id":49985,"date":"2025-01-16T20:12:32","date_gmt":"2025-01-16T14:42:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/casa-grande-civil-engineering-p-ltd-v-jt-cit-osd-2024110-itr-65-snchennaitrib\/"},"modified":"2025-01-16T20:12:32","modified_gmt":"2025-01-16T14:42:32","slug":"casa-grande-civil-engineering-p-ltd-v-jt-cit-osd-2024110-itr-65-snchennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/casa-grande-civil-engineering-p-ltd-v-jt-cit-osd-2024110-itr-65-snchennaitrib\/","title":{"rendered":"Casa Grande Civil Engineering P. Ltd. v. Jt. CIT (OSD) (2024)110 ITR 65 (SN)(Chennai)(Trib)"},"content":{"rendered":"<p>Held that disallowance of repairs and maintenance and sales promotion expenses on basis of percentage increase in expenditure in comparison to preceding year is\u00a0 fallacious assumption. Disallowance cannot be made unless shown to be not genuine. Addition is deleted. <em>(<\/em>AY.2018-19)<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Repairs and Maintenance-Sales promotion-Disallowance on basis of percentage increase in expenditure in comparison to preceding year-Fallacious assumption-Disallowance is not justified. <\/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-49985","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d0d","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49985","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=49985"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49985\/revisions"}],"predecessor-version":[{"id":49986,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49985\/revisions\/49986"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49985"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49985"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}