{"id":12182,"date":"2020-09-11T11:59:23","date_gmt":"2020-09-11T11:59:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-lee-and-muirhead-pvt-ltd-2020423-itr-167-bom-hc-3\/"},"modified":"2020-09-11T11:59:23","modified_gmt":"2020-09-11T11:59:23","slug":"pcit-v-lee-and-muirhead-pvt-ltd-2020423-itr-167-bom-hc-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-lee-and-muirhead-pvt-ltd-2020423-itr-167-bom-hc-3\/","title":{"rendered":"PCIT v. Lee and Muirhead Pvt. Ltd. (2020)423 ITR 167 (Bom) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the amount deducted by the lessor towards compensation for premature termination of lease and licence agreement by the assessee in respect of two warehouses held to be deductible\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1) : Business expenditure \u2014  Termination of lease and licence \u2013   Deletion of expenditure 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-12182","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3au","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12182","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=12182"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12182\/revisions"}],"predecessor-version":[{"id":12183,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12182\/revisions\/12183"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}