{"id":16297,"date":"2021-04-03T14:58:00","date_gmt":"2021-04-03T09:28:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-padma-logistics-khanij-p-ltd-2020-81-itr-61-183-itd-891-kol-trib-2\/"},"modified":"2021-09-23T06:28:25","modified_gmt":"2021-09-23T00:58:25","slug":"acit-v-padma-logistics-khanij-p-ltd-2020-81-itr-61-183-itd-891-kol-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-padma-logistics-khanij-p-ltd-2020-81-itr-61-183-itd-891-kol-trib-2\/","title":{"rendered":"ACIT v. Padma Logistics &#038; Khanij (P.) Ltd. (2020) 81 ITR 61 \/ 183 ITD 891 \/ 208 TTJ 67 (Kol.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the\u00a0 revenue, the Tribunal held that\u00a0 payment of rent as per agreement is held to be allowable as revenue expenditure.(AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Payment of rent 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":[21],"tags":[],"class_list":["post-16297","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4eR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16297","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=16297"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16297\/revisions"}],"predecessor-version":[{"id":21624,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16297\/revisions\/21624"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}