{"id":6039,"date":"2019-06-29T10:01:44","date_gmt":"2019-06-29T10:01:44","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bhagwati-gases-ltd-v-dcit-2019-176-itd-609-kol-trib-6\/"},"modified":"2019-06-29T10:01:44","modified_gmt":"2019-06-29T10:01:44","slug":"bhagwati-gases-ltd-v-dcit-2019-176-itd-609-kol-trib-6","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bhagwati-gases-ltd-v-dcit-2019-176-itd-609-kol-trib-6\/","title":{"rendered":"Bhagwati Gases Ltd. v. DCIT (2019) 176 ITD 609  (Kol.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that since Assessing Officer had not arrived at an exact figure of disallowance ,ad hoc disallowance of 50 % of rent is held to be not justified. (AY. 2006 -07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(2) : Expenses or payments not deductible\u2013Excessive  or unreasonable\u2013Ad hoc disallowance of 50 % of rent\u2013Held to be not justified.<\/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-6039","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1zp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6039","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=6039"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6039\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6039"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6039"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6039"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}