{"id":51924,"date":"2025-03-18T11:06:18","date_gmt":"2025-03-18T05:36:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hindalco-industries-ltd-v-dy-cit-2024114-itr-502-mumtrib-6\/"},"modified":"2025-03-18T11:06:18","modified_gmt":"2025-03-18T05:36:18","slug":"hindalco-industries-ltd-v-dy-cit-2024114-itr-502-mumtrib-6","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hindalco-industries-ltd-v-dy-cit-2024114-itr-502-mumtrib-6\/","title":{"rendered":"Hindalco Industries Ltd. v. Dy. CIT (2024)114 ITR 502 (Mum)(Trib)"},"content":{"rendered":"<p>Details filed hence\u00a0 disallowance on estimate basis is not proper.\u00a0 <em>(<\/em>AY.2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1):  Business expenditure-Capital or revenue-Expenditure-Disallowance on percentage basis-Disallowance on estimate basis is not proper.  <\/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-51924","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dvu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51924","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=51924"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51924\/revisions"}],"predecessor-version":[{"id":51925,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51924\/revisions\/51925"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51924"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51924"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}