{"id":52220,"date":"2025-03-24T12:11:14","date_gmt":"2025-03-24T06:41:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/aerotech-enterprise-v-ito-2024-115-itr-78-sn-168-taxmann-com-557-ahdtrib\/"},"modified":"2025-03-24T12:11:14","modified_gmt":"2025-03-24T06:41:14","slug":"aerotech-enterprise-v-ito-2024-115-itr-78-sn-168-taxmann-com-557-ahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aerotech-enterprise-v-ito-2024-115-itr-78-sn-168-taxmann-com-557-ahdtrib\/","title":{"rendered":"Aerotech Enterprise v. ITO (2024) 115 ITR 78 (SN)\/ 168 taxmann.com 557 (Ahd)(Trib)"},"content":{"rendered":"<p>Held that the assessee failed to discharge the onus of\u00a0 substantial huge expense\u00a0 of purchases, job-work payment, petrol and transport expenses compared to preceding year. Disallowance is affirmed. (AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Huge expenses of purchases, job-work payment, petrol and transport expenses Compared to preceding year-Failure to discharge the onus-Addition 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-52220","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dAg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52220","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=52220"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52220\/revisions"}],"predecessor-version":[{"id":52221,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52220\/revisions\/52221"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52220"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52220"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}