{"id":49995,"date":"2025-01-16T20:20:19","date_gmt":"2025-01-16T14:50:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/yala-construction-co-p-ltd-v-add-cit-2024110-itr-1-sn-delhitrib-2\/"},"modified":"2025-01-16T20:20:19","modified_gmt":"2025-01-16T14:50:19","slug":"yala-construction-co-p-ltd-v-add-cit-2024110-itr-1-sn-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/yala-construction-co-p-ltd-v-add-cit-2024110-itr-1-sn-delhitrib-2\/","title":{"rendered":"Yala Construction Co. P. Ltd. v. Add. CIT (2024)110 ITR 1 (SN) (Delhi)(Trib)"},"content":{"rendered":"<p>Held \u00a0that the business of the assessee, the work obtained, the works sub-contracted, the increase in the profits, the agreements executed, showed that the commission paid is allowable as business expenditure. As regards sponsorship fee expenditure the assessee has not proved with the connection with the business. Disallowance is affirmed. (AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Commission-Allowable as business expenditure-Sponsorship of festival-Nothing to prove connection with  the business-Disallowance  is affirmed. <\/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-49995","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d0n","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49995","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=49995"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49995\/revisions"}],"predecessor-version":[{"id":49996,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49995\/revisions\/49996"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49995"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49995"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}