{"id":6596,"date":"2019-08-21T08:21:56","date_gmt":"2019-08-21T08:21:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/malti-gupta-smt-v-cit-2019-415-itr-168-phhc\/"},"modified":"2019-08-21T08:21:56","modified_gmt":"2019-08-21T08:21:56","slug":"malti-gupta-smt-v-cit-2019-415-itr-168-phhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/malti-gupta-smt-v-cit-2019-415-itr-168-phhc\/","title":{"rendered":"Malti Gupta (Smt.) v. CIT  (2019) 415 ITR 168 (P&#038;H)(HC)"},"content":{"rendered":"<p>Court held that the assessee is not bale to substantiate the claim for payment of commission hence disallowance of 50% commission is held to be justified. <strong>\u00a0<\/strong>(AY. 2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure\u2014Commission paid to persons who have referred the students\u2013Disallowance of 50% of commission is held to be 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-6596","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Io","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6596","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=6596"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6596\/revisions"}],"predecessor-version":[{"id":6597,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6596\/revisions\/6597"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}