{"id":61525,"date":"2026-07-02T09:38:52","date_gmt":"2026-07-02T04:08:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-thrissur-expressway-ltd-2025-234-ttj-676hydtrib\/"},"modified":"2026-07-02T09:38:52","modified_gmt":"2026-07-02T04:08:52","slug":"ito-v-thrissur-expressway-ltd-2025-234-ttj-676hydtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-thrissur-expressway-ltd-2025-234-ttj-676hydtrib\/","title":{"rendered":"ITO v. Thrissur Expressway Ltd. (2025) 234 TTJ 676(Hyd)(Trib)"},"content":{"rendered":"<p>Held that the Assessee having transferred the impugned expenses to work-in-progress account and not charged to P&amp;L a\/c, same cannot be disallowed under s. 43B. (AY.2017-18 &amp; 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.43B: Deductions on actual payment-Expenses not charged to P&amp;L a\/c-Transferred to work in progress-Disallowances cannot be made. [S. 145] <\/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-61525","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g0l","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61525","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=61525"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61525\/revisions"}],"predecessor-version":[{"id":61526,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61525\/revisions\/61526"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}