{"id":14964,"date":"2021-01-22T11:45:42","date_gmt":"2021-01-22T11:45:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nuclear-healthcare-limited-v-acit-2020-83-itr-35-sn-mum-trib-2\/"},"modified":"2021-01-22T11:45:42","modified_gmt":"2021-01-22T11:45:42","slug":"nuclear-healthcare-limited-v-acit-2020-83-itr-35-sn-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nuclear-healthcare-limited-v-acit-2020-83-itr-35-sn-mum-trib-2\/","title":{"rendered":"Nuclear Healthcare Limited v. ACIT (2020) 83 ITR 35 (SN) (Mum.)(Trib.)"},"content":{"rendered":"<p>\u00a0<\/p>\n<p>Tribunal held that\u00a0 the payment of, differential lease premium and processing fees for acquiring fixed asset is capital expenditure, however\u00a0 depreciation is\u00a0 allowable. <em>\u00a0<\/em>(AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Capital or  revenue- Differential lease premium and processing fees-Fixed asset-Capital expenditure- Depreciation allowable. [S. 32] <\/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":[21],"tags":[],"class_list":["post-14964","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Tm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14964","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=14964"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14964\/revisions"}],"predecessor-version":[{"id":14965,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14964\/revisions\/14965"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}