{"id":5150,"date":"2019-04-27T06:36:32","date_gmt":"2019-04-27T06:36:32","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-united-india-insurance-co-ltd-2018-67-itr-191-195-ttj-65-uo-chennaitrib-2\/"},"modified":"2019-04-27T06:36:32","modified_gmt":"2019-04-27T06:36:32","slug":"acit-v-united-india-insurance-co-ltd-2018-67-itr-191-195-ttj-65-uo-chennaitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-united-india-insurance-co-ltd-2018-67-itr-191-195-ttj-65-uo-chennaitrib-2\/","title":{"rendered":"ACIT v. United India Insurance Co. Ltd. (2018) 67 ITR 191 \/ 195 TTJ 65 (UO) (Chennai)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue\u00a0 the Tribunal held that the\u00a0 Assessee had filed copies of invoice, confirmation letters from service providers and details of premium collected by motor vehicle dealers from customers as there was no\u00a0 doubt about genuineness of service rendered by car dealers. Deletion of addition is held to be justified. (AY. 2003-04 to 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure\u2014Payment to motor car dealers- Genuineness of payment was not in doubt- Disallowances cannot be made.<\/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-5150","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1l4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5150","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=5150"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5150\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5150"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5150"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}