{"id":9775,"date":"2020-02-11T05:35:17","date_gmt":"2020-02-11T05:35:17","guid":{"rendered":"http:\/\/itatonline.org\/digest\/motilal-laxmichand-sanghavi-v-acit-2019-178-itd-710-mum-trib\/"},"modified":"2020-02-11T05:35:17","modified_gmt":"2020-02-11T05:35:17","slug":"motilal-laxmichand-sanghavi-v-acit-2019-178-itd-710-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/motilal-laxmichand-sanghavi-v-acit-2019-178-itd-710-mum-trib\/","title":{"rendered":"Motilal Laxmichand Sanghavi v. ACIT (2019) 178 ITD 710 (Mum.) (Trib.)"},"content":{"rendered":"<p>Tribunal held that the assesssee has not maintained any log book to shoe that the motor car and telephone was not used for personal purposes. Accordingly the ad -hoc addition of 10% of expenses is confirmed. (AY. 2012-13\u00a0 to 2014-2015)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Motor car and telephone expenses\u2013Failure to maintain log book-Ad-hoc disallowance of 10% of expenses is held to be 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-9775","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2xF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9775","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=9775"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9775\/revisions"}],"predecessor-version":[{"id":9776,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9775\/revisions\/9776"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}