{"id":1378,"date":"2018-06-17T12:24:47","date_gmt":"2018-06-17T12:24:47","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-reliance-digital-retail-ltd-2018-166-dtr-194-mum-trib-acit-v-reilance-fresh-reality-ltd-2018-166-dtr-194-mum-trib-acit-v-reliance-hyper-reality-ltd-2018-166-dtr-194-mum\/"},"modified":"2018-07-08T16:29:05","modified_gmt":"2018-07-08T16:29:05","slug":"acit-v-reliance-digital-retail-ltd-2018-166-dtr-194-mum-trib-acit-v-reilance-fresh-reality-ltd-2018-166-dtr-194-mum-trib-acit-v-reliance-hyper-reality-ltd-2018-166-dtr-194-mum","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-reliance-digital-retail-ltd-2018-166-dtr-194-mum-trib-acit-v-reilance-fresh-reality-ltd-2018-166-dtr-194-mum-trib-acit-v-reliance-hyper-reality-ltd-2018-166-dtr-194-mum\/","title":{"rendered":"ACIT v. Reliance Digital Retail Ltd ( 2018) 166 DTR 194\/194 TTJ 113 ( Mum) (Trib) ACIT v. Reilance Fresh Reality Ltd ( 2018) 166 DTR 194 \/194 TTJ 113( Mum) (Trib) ACIT v. Reliance Hyper Reality Ltd( 2018) 166 DTR 194\/194 TTJ 113 ( Mum) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that, expenses incurred\u00a0 on opening of new stores \/outlets\u00a0 expenditure on salaries , machinery and other repairs , travelling conveyance professional fees , electricity expenses\u00a0 telephone\u00a0expenses etc\u00a0 is held to be revenue expenditure .( AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure \u2013 Capital revenue- Opening of new stores \/outlets  expenditure on salaries , machinery and other repairs , travelling conveyance professional fees , electricity expenses  telephone  expenses etc  is held to be 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-1378","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-me","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1378","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=1378"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1378\/revisions"}],"predecessor-version":[{"id":1698,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1378\/revisions\/1698"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1378"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1378"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1378"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}