{"id":536,"date":"2018-04-30T09:33:42","date_gmt":"2018-04-30T09:33:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/hunumesh-realtors-p-ltd-v-pcit-2018-168-itd-87-mum-trib\/"},"modified":"2018-04-30T09:33:42","modified_gmt":"2018-04-30T09:33:42","slug":"hunumesh-realtors-p-ltd-v-pcit-2018-168-itd-87-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hunumesh-realtors-p-ltd-v-pcit-2018-168-itd-87-mum-trib\/","title":{"rendered":"Hunumesh Realtors (P.) Ltd.  v. PCIT (2018) 168 ITD 87 (Mum)  (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that whether educational expenses of Director at abroad whether allowable or not requires greater scrutiny by the AO , hence the revision of the order was held to be valid, more over , explanation 2 to Section 263 is in place w.e.f 1-6 -2005 .  ( AY. 2012-13 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner &#8211; Revision of orders prejudicial to revenue \u2013 Educational expenses of director at abroad- Expenditure  allowable or not requires greater scrutiny therefore revision was held to be justified [ S. 37(1) ]<\/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-536","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8E","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/536","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=536"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/536\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=536"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=536"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=536"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}