{"id":15151,"date":"2021-02-02T12:28:47","date_gmt":"2021-02-02T12:28:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-b-e-billimoria-co-ltd-2021-bcaj-january-p-48-mum-trib\/"},"modified":"2021-02-02T12:28:47","modified_gmt":"2021-02-02T12:28:47","slug":"dcit-v-b-e-billimoria-co-ltd-2021-bcaj-january-p-48-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-b-e-billimoria-co-ltd-2021-bcaj-january-p-48-mum-trib\/","title":{"rendered":"DCIT v. B.E.Billimoria &#038; Co Ltd ( 2021 ) BCAJ-January -P 48 ( Mum) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that Expenditure incurred on account of stamp duty , registration charges\u00a0 and society transfer fee , as per\u00a0 contractual terms is an allowable expenditure . ( ITA No. 3019 \/Mum\/ 2019 dt 11-11-2020 ) ( AY. 2015 -16)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 50 : Capital gains &#8211; Depreciable assets &#8211; Block of assets \u2013 Expenditure incurred on account of stamp duty , registration charges  and society transfer fee , as per  contractual terms is an allowable expenditure [ S.45, 50(1)(i) ]  <\/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-15151","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Wn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15151","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=15151"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15151\/revisions"}],"predecessor-version":[{"id":15152,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15151\/revisions\/15152"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15151"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15151"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}