{"id":12285,"date":"2020-09-21T05:47:34","date_gmt":"2020-09-21T05:47:34","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-western-agri-seeds-ltd-2020-424-itr-244-gujhc\/"},"modified":"2021-05-09T13:15:28","modified_gmt":"2021-05-09T07:45:28","slug":"pcit-v-western-agri-seeds-ltd-2020-424-itr-244-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-western-agri-seeds-ltd-2020-424-itr-244-gujhc\/","title":{"rendered":"PCIT v. Western Agri Seeds Ltd. (2020) 424 ITR 244 \/192 DTR 142\/ 316 CTR 590  (Guj)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the court held that acquisition of\u00a0 non-transferable sub-licence\u00a0 is held to be allowable as revenue expenditure . ( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure -Capital or revenue -Acquisition of  non-transferable sub-licence \u2013 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-12285","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3c9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12285","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=12285"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12285\/revisions"}],"predecessor-version":[{"id":17717,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12285\/revisions\/17717"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}