{"id":7190,"date":"2019-09-12T14:09:27","date_gmt":"2019-09-12T14:09:27","guid":{"rendered":"http:\/\/itatonline.org\/digest\/agencies-rajasthan-p-ltd-v-ito-201973-itr-633-jaipur-trib\/"},"modified":"2019-11-24T09:12:56","modified_gmt":"2019-11-24T09:12:56","slug":"agencies-rajasthan-p-ltd-v-ito-201973-itr-633-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/agencies-rajasthan-p-ltd-v-ito-201973-itr-633-jaipur-trib\/","title":{"rendered":"Agencies Rajasthan P. Ltd. v. ITO (2019)73 ITR  633 \/ 179 ITD 90(Jaipur) (Trib.)"},"content":{"rendered":"<p>The AO \u00a0had disallowed employee benefit expenses as no business activity was carried out by the assessee. The Tribunal after considering the business of the assessee and various details submitted such as the financials, business model and business history, considered the expenses to be incurred out of commercial expediency. Thus, the Tribunal deleted the disallowance. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure \u2013 Disallowance of part of employee benefit expenses is held to be not 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-7190","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1RY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7190","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=7190"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7190\/revisions"}],"predecessor-version":[{"id":8348,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7190\/revisions\/8348"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}