{"id":889,"date":"2018-05-18T07:46:30","date_gmt":"2018-05-18T07:46:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-narinderjit-singh-2018-161-dtr-200-300-ctr-217-delhihc\/"},"modified":"2018-05-18T07:46:30","modified_gmt":"2018-05-18T07:46:30","slug":"cit-v-narinderjit-singh-2018-161-dtr-200-300-ctr-217-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-narinderjit-singh-2018-161-dtr-200-300-ctr-217-delhihc\/","title":{"rendered":"CIT v Narinderjit Singh (2018) 161 DTR 200 \/ 300 CTR 217 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ,the  Assessee has accepted and admitted their liability to pay the principal. The deduction towards provision made on account of claim by the principal contractor due to deficiency in contract cannot be disallowed where the documents filed by assessee to prove the claim remained undisputed. (AY. 1997-98)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37 (1) : Business expenditure \u2013 Provision for deficiency in service \u2013 Ascertained liability &#8211;  Profits chargeable to tax &#8211; Remission or cessation -Addition cannot be made. [ S.145 ]<\/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-889","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-el","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/889","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=889"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/889\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=889"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=889"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}