{"id":61517,"date":"2026-07-02T09:35:54","date_gmt":"2026-07-02T04:05:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bangalore-electricity-supply-co-ltd-v-acit-2025-234-ttj-58-121-itr-195-174-taxmann-com-100-bang-trib-3\/"},"modified":"2026-07-02T09:35:54","modified_gmt":"2026-07-02T04:05:54","slug":"bangalore-electricity-supply-co-ltd-v-acit-2025-234-ttj-58-121-itr-195-174-taxmann-com-100-bang-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bangalore-electricity-supply-co-ltd-v-acit-2025-234-ttj-58-121-itr-195-174-taxmann-com-100-bang-trib-3\/","title":{"rendered":"Bangalore Electricity Supply Co. Ltd. v ACIT (2025) 234 TTJ 58 \/121 ITR 195 \/ 174 taxmann.com 100 (Bang) (Trib)"},"content":{"rendered":"<p>Held that the Assessee\u00a0 submitted additional evidence before the CIT(A) in support of the contract expenditure and conveyance and travel expenditure incurred by it, and the AO having not submitted any remand report to convert the same, CIT(A) was justified in admitting the additional evidence and deleting the ad hoc disallowance made by the AO.(AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1): Business expenditure-Travel and conveyance expenses-Ad-hoc disallowance of 20%-CIT(A) was justified in deleting the ad-hoc disallowances. <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61517","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g0d","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61517","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=61517"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61517\/revisions"}],"predecessor-version":[{"id":61518,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61517\/revisions\/61518"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61517"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61517"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}