{"id":6340,"date":"2019-08-10T10:10:39","date_gmt":"2019-08-10T10:10:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/standard-chartered-bank-v-jcit-2019-177-itd-139-mum-trib-2\/"},"modified":"2019-09-02T06:55:38","modified_gmt":"2019-09-02T06:55:38","slug":"standard-chartered-bank-v-jcit-2019-177-itd-139-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/standard-chartered-bank-v-jcit-2019-177-itd-139-mum-trib-2\/","title":{"rendered":"Standard Chartered Bank. v. JCIT (2019) 177 ITD 139 \/ 200 TTJ 774\/ 178 DTR 201(Mum.)   (Trib.)"},"content":{"rendered":"<p>Following the judgement in Britannia Industries Ltd. v. CIT (2015) 278 ITR 546 (SC) guest house expenses are held ton be not allowable. (AY.1997 -98)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(4) : Business expenditure-Guest house expenses-Held to be not allowable.<\/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-6340","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Eg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6340","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=6340"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6340\/revisions"}],"predecessor-version":[{"id":6907,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6340\/revisions\/6907"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6340"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6340"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}