{"id":52700,"date":"2025-04-07T10:21:09","date_gmt":"2025-04-07T04:51:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cleartrip-p-ltd-v-dcit-2023-156-taxmann-com-552-37-nypttj-1373-2024-228-ttj-178-235-dtr-129-mum-trib\/"},"modified":"2025-04-07T10:21:09","modified_gmt":"2025-04-07T04:51:09","slug":"cleartrip-p-ltd-v-dcit-2023-156-taxmann-com-552-37-nypttj-1373-2024-228-ttj-178-235-dtr-129-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cleartrip-p-ltd-v-dcit-2023-156-taxmann-com-552-37-nypttj-1373-2024-228-ttj-178-235-dtr-129-mum-trib\/","title":{"rendered":"Cleartrip (P) Ltd v. DCIT (2023) 156 taxmann.com 552\/37 NYPTTJ 1373 \/ (2024) 228 TTJ 178 \/ 235 DTR 129 \/ (Mum) (Trib)"},"content":{"rendered":"<p>Held that the CIT(A) is justified in deleting ad-hoc disallowance of 20% of advertisement and sales promotion expenses.\u00a0 (AY. 2016-17,\u00a0 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Advertisement and sales promotion-Order of CIT(A) deleting ad-hoc disallowance of 20% 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-52700","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dI0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52700","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=52700"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52700\/revisions"}],"predecessor-version":[{"id":52701,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52700\/revisions\/52701"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}