{"id":1055,"date":"2018-05-31T10:10:58","date_gmt":"2018-05-31T10:10:58","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-mobisoft-tele-solutions-p-ltd-p-ltd-2018-163-dtr-289-301-ctr-582-90-taxmann-com-383-ph-hc\/"},"modified":"2018-06-17T04:08:28","modified_gmt":"2018-06-17T04:08:28","slug":"pcit-v-mobisoft-tele-solutions-p-ltd-p-ltd-2018-163-dtr-289-301-ctr-582-90-taxmann-com-383-ph-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-mobisoft-tele-solutions-p-ltd-p-ltd-2018-163-dtr-289-301-ctr-582-90-taxmann-com-383-ph-hc\/","title":{"rendered":"PCIT v. Mobisoft Tele Solutions (P) LTD. (P) LTD. (2018)404  ITR 203\/  163 DTR 289  \/ 301 CTR 582\/90 taxmann.com 383  (P&#038;H) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the assessee was granted only licence to use\u00a0copy right therefore the \u00a0fees paid was \u00a0allowable as revenue expenditure .( AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure -Capital or revenue-Fees paid for Licence to use copy right was held to be  allowable as  revenue expenditure.<\/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-1055","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-h1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1055","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=1055"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1055\/revisions"}],"predecessor-version":[{"id":1366,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1055\/revisions\/1366"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1055"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1055"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}