{"id":50530,"date":"2025-02-02T09:45:44","date_gmt":"2025-02-02T04:15:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/chalasani-hospitals-p-ltd-v-acit-2024-208-itd-410-232-ttj-667-visakha-trib\/"},"modified":"2025-02-02T09:45:44","modified_gmt":"2025-02-02T04:15:44","slug":"chalasani-hospitals-p-ltd-v-acit-2024-208-itd-410-232-ttj-667-visakha-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chalasani-hospitals-p-ltd-v-acit-2024-208-itd-410-232-ttj-667-visakha-trib\/","title":{"rendered":"Chalasani Hospitals (P.) Ltd. v. ACIT (2024) 208 ITD 410\/232 TTJ 667 (Visakha) (Trib.)"},"content":{"rendered":"<p>Assessing Officer disallowed the\u00a0 advertisement expenditure\u00a0 on ground that such expenses were categorized under unethical acts as per section 6.1.1 of Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulations, 2002.\u00a0 Commissioner (Appeal)\u00a0 restricted the disallowance to 50 percent of expenditure claimed by\u00a0 the. On appeal by assessee and cross objection by Revenue the Tribunal held that since assessee had violated provisions of Indian Medical Council Act (professional conduct, Etiquette and Ethics) Regulations, 2002,\u00a0 advertisement expenditure claimed by assessee can not be allowed as business expenditure. Order of the AO is affirmed.(AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Advertisement expenditure-Hospital-Unethical acts-Violation of  provisions of Indian Medical Council Act, (professional conduct, Etiquette and Ethics) Regulations, 2002-Not allowable as deduction. <\/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-50530","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d90","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50530","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=50530"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50530\/revisions"}],"predecessor-version":[{"id":50531,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50530\/revisions\/50531"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50530"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50530"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50530"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}