{"id":56836,"date":"2025-09-26T11:52:34","date_gmt":"2025-09-26T06:22:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-keti-construction-ltd-2024-162-taxmann-com-278-2025-475-itr-182-mp-hc-2\/"},"modified":"2025-09-26T11:52:34","modified_gmt":"2025-09-26T06:22:34","slug":"pcit-v-keti-construction-ltd-2024-162-taxmann-com-278-2025-475-itr-182-mp-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-keti-construction-ltd-2024-162-taxmann-com-278-2025-475-itr-182-mp-hc-2\/","title":{"rendered":"PCIT v. Keti Construction Ltd [2024] 162 taxmann.com 278 \/ (2025) 475 ITR 182 (MP) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the court held that\u00a0 the Tribunal was justified in deleting the disallowance made by the AO. (AY.\u00a0 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure-Construction business-Order of Tribunal deleting the disallowance was affirmed.[S. 260A] <\/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-56836","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eMI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56836","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=56836"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56836\/revisions"}],"predecessor-version":[{"id":56837,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56836\/revisions\/56837"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56836"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56836"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}