{"id":9007,"date":"2020-01-01T07:14:37","date_gmt":"2020-01-01T07:14:37","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-atc-realtors-p-ltd-2019-178-itd-293-guwahatitrib\/"},"modified":"2020-01-15T16:04:20","modified_gmt":"2020-01-15T16:04:20","slug":"dcit-v-atc-realtors-p-ltd-2019-178-itd-293-guwahatitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-atc-realtors-p-ltd-2019-178-itd-293-guwahatitrib\/","title":{"rendered":"DCIT v. ATC Realtors (P.) Ltd.  (2019)  178 ITD 293\/ 184 DTR 1 (Guwahati)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that \u00a0\u00a0disallowance of 20 per cent ad hoc disallowance of parking fee, without rejecting books of account not permissible. (AY. 2012-2013, 2013\u20132014)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Parking fees\u2013Ad hoc disallowance of 20% disallowance\u2013Books of account not rejected\u2013 Disallowance is held to be not valid. [S. 143(3)]<\/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-9007","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2lh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9007","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=9007"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9007\/revisions"}],"predecessor-version":[{"id":9242,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9007\/revisions\/9242"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9007"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9007"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}