{"id":1395,"date":"2018-06-18T16:28:35","date_gmt":"2018-06-18T16:28:35","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-vodafone-essar-digilink-ltd-2018-170-itd-430-193-ttj-150-delhi-trib-3\/"},"modified":"2019-04-19T22:31:23","modified_gmt":"2019-04-19T22:31:23","slug":"dcit-v-vodafone-essar-digilink-ltd-2018-170-itd-430-193-ttj-150-delhi-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-vodafone-essar-digilink-ltd-2018-170-itd-430-193-ttj-150-delhi-trib-3\/","title":{"rendered":"DCIT  v.  Vodafone Essar Digilink Ltd. (2018) 170 ITD 430  \/  193 TTJ 150\/ 166 DTR 233\/ 64 ITR 392 (Delhi)  (Trib.)"},"content":{"rendered":"<p>Tribunal held that payment of spectrum charges was not meant for obtaining a license to use spectrum, but for actual use of it on regular basis which is allowable as revenue expenditure .(AY.2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure -Capital or revenue \u2013 Payment of spectrum charges to Department of Telecommunications on quarterly basis  is held to be  revenue expenditure.[ S.35BB ]<\/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-1395","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-mv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1395","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=1395"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1395\/revisions"}],"predecessor-version":[{"id":4982,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1395\/revisions\/4982"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1395"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1395"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}