{"id":6988,"date":"2019-09-05T08:04:59","date_gmt":"2019-09-05T08:04:59","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-rubber-park-india-p-ltd-2019-177-itd-614-cochin-trib\/"},"modified":"2019-09-05T08:04:59","modified_gmt":"2019-09-05T08:04:59","slug":"acit-v-rubber-park-india-p-ltd-2019-177-itd-614-cochin-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-rubber-park-india-p-ltd-2019-177-itd-614-cochin-trib\/","title":{"rendered":"ACIT  v. Rubber Park India (P.) Ltd. (2019) 177 ITD 614 (Cochin)   (Trib.)"},"content":{"rendered":"<p>Tribunal held that neither Assessing Officer nor Commissioner (Appeals) had examined lease agreements based on which assessee was entitled to recover enhanced amount of compensation from sub-lessee, it could not be ascertained to what extent assessee was entitled for claim of enhanced compensation as an expenditure. Accordingly issue was to be remitted to file of Assessing Officer to examine relevant lease agreement entered into by assessee with its sub-lessee and decide thereupon. (AY.2012-13 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure\u2013Enhanced compensation-Matter set aside  to examine lease agreement  whether the assessee is entitle to recover from sub\u2013lessees.<\/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-6988","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1OI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6988","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=6988"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6988\/revisions"}],"predecessor-version":[{"id":6989,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6988\/revisions\/6989"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}