{"id":8577,"date":"2019-12-18T10:55:56","date_gmt":"2019-12-18T10:55:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-impulse-international-p-ltd-2019-71-itr-28-sn-delhitrib-3\/"},"modified":"2019-12-18T10:55:56","modified_gmt":"2019-12-18T10:55:56","slug":"dy-cit-v-impulse-international-p-ltd-2019-71-itr-28-sn-delhitrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-impulse-international-p-ltd-2019-71-itr-28-sn-delhitrib-3\/","title":{"rendered":"Dy.  CIT v.  Impulse International P.  Ltd.  (2019) 71 ITR 28 (SN) (Delhi)(Trib. )"},"content":{"rendered":"<p>The AO \u00a0restricted the rent to the rate on which another premises was hired by the assessee. \u00a0The CIT (A) deleted the addition based on the orders in the case of the assessee. \u00a0He held that there was no excessive or unreasonable payment to related persons in terms of the provisions of S. \u00a040A(2)(b). \u00a0On appeal the Tribunal held that\u00a0 \u00a0since the AO had not considered the payment of the maintenance charges, location, and applicability of the provisions of S. \u00a040A(2)(b)\u00a0and since no evidence regarding unreasonableness of the rent paid had been brought on record the deletion was justified. \u00a0\u00a0(AY. 2006-07 2009-10, 2010-11, 2011-12).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(2) : Expenses or payments not deductible\u2013Excessive  or unreasonable-Rent-Maintenance charges, location, and applicability of relevant provisions \u2014 No evidence regarding unreasonableness of rent-No disallowance can be made. [S. 40(2)(b)]<\/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-8577","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2el","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8577","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=8577"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8577\/revisions"}],"predecessor-version":[{"id":8578,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8577\/revisions\/8578"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8577"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8577"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}