{"id":52458,"date":"2025-03-31T12:30:13","date_gmt":"2025-03-31T07:00:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-rajendra-gulabchand-shah-2024116-itr-21-snmumtrib\/"},"modified":"2025-03-31T12:30:13","modified_gmt":"2025-03-31T07:00:13","slug":"dy-cit-v-rajendra-gulabchand-shah-2024116-itr-21-snmumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-rajendra-gulabchand-shah-2024116-itr-21-snmumtrib\/","title":{"rendered":"Dy. CIT v. Rajendra Gulabchand Shah (2024)116 ITR 21 (SN)(Mum)(Trib)"},"content":{"rendered":"<p>Held that the order of CIT(A) Deletion of\u00a0 ad-hoc\u00a0 disallowance of 10 per Cent\u00a0 is affirmed and disallowance of 2% on account of wage and labour charge is affirmed.(AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Transport and hiring charges-Deletion of  ad-hoc  disallowance of 10 per Cent  is affirmed and disallowance of 2% on account of wage and labour charge 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-52458","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dE6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52458","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=52458"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52458\/revisions"}],"predecessor-version":[{"id":52459,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52458\/revisions\/52459"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52458"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52458"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52458"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}