{"id":55321,"date":"2025-07-15T10:46:39","date_gmt":"2025-07-15T05:16:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rameshchandra-balachand-v-jcit-osd-2025-211-itd-24-mum-trib\/"},"modified":"2025-07-15T10:46:39","modified_gmt":"2025-07-15T05:16:39","slug":"rameshchandra-balachand-v-jcit-osd-2025-211-itd-24-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rameshchandra-balachand-v-jcit-osd-2025-211-itd-24-mum-trib\/","title":{"rendered":"Rameshchandra Balachand. v. JCIT (OSD) (2025) 211 ITD 24 (Mum) (Trib.)"},"content":{"rendered":"<p>Held that\u00a0 the remuneration paid to partner\u00a0 for maintenance of account is allowable as deduction, merely because she did not come to office on daily basis, it could not be a ground to hold that she was only a sleeping partner and, hence, not entitled to remuneration.\u00a0 (AY. 2014-15 to 2020-21)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure-Remuneration paid to partner-Maintenance of account-Allowable as deduction. [S. 153A] <\/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-55321","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eoh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55321","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=55321"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55321\/revisions"}],"predecessor-version":[{"id":55322,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55321\/revisions\/55322"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55321"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55321"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}