{"id":6346,"date":"2019-08-10T10:12:11","date_gmt":"2019-08-10T10:12:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/j-c-bhalla-co-v-acit-2019-177-itd-1-delhi-trib\/"},"modified":"2019-11-03T07:56:56","modified_gmt":"2019-11-03T07:56:56","slug":"j-c-bhalla-co-v-acit-2019-177-itd-1-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/j-c-bhalla-co-v-acit-2019-177-itd-1-delhi-trib\/","title":{"rendered":"J.C. Bhalla &#038; Co.  v.  ACIT  (2019) 177 ITD 1\/ 182 DTR 195 (Delhi)  (Trib.)"},"content":{"rendered":"<p>Tribunal held that supplementary partnership deed specifically mentioned about payment of bonus by assessee partnership firm to partners and also specified exact amount of bonus payable to partners. Accordingly payment of bonus made to partners was in accordance with partnership deed and authorised and\u00a0 same could not be disallowed. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(b)(ii) : Amounts not deductible-Working partner\u2013 Remuneration\u2013Bonus-Supplementary partnership deed\u2013 Allowable as deduction.<\/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-6346","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Em","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6346","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=6346"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6346\/revisions"}],"predecessor-version":[{"id":8079,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6346\/revisions\/8079"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6346"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6346"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}