{"id":50265,"date":"2025-01-28T11:51:42","date_gmt":"2025-01-28T06:21:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/raj-auto-wheels-p-ltd-v-acit-no-1-2024-111-itr-199-jaipurtrib\/"},"modified":"2025-01-28T11:51:42","modified_gmt":"2025-01-28T06:21:42","slug":"raj-auto-wheels-p-ltd-v-acit-no-1-2024-111-itr-199-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/raj-auto-wheels-p-ltd-v-acit-no-1-2024-111-itr-199-jaipurtrib\/","title":{"rendered":"Raj Auto Wheels P Ltd v. ACIT (No.1) (2024) 111 ITR 199 (Jaipur)(Trib.)"},"content":{"rendered":"<p>The Hon\u2019ble Tribunal upheld the disallowance, agreeing with the CIT(A) that there was no evidence to support that the liability crystallized in the current year. As regards commission payment the Hon\u2019ble Tribunal upheld the disallowance agreeing with the CIT(A) that there were contradictions in recipient\u2019s income declaration and lack of evidence for services rendered. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Prior period expense-Method of accounting-Not  proved with necessary evidence-Commission-Lack of evidence-Disallowance is affirmed.  [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-50265","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d4J","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50265","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=50265"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50265\/revisions"}],"predecessor-version":[{"id":50266,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50265\/revisions\/50266"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}