{"id":16832,"date":"2021-04-16T12:52:34","date_gmt":"2021-04-16T07:22:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-ifci-ltd-2020-185-itd-742-delhitrib-2\/"},"modified":"2021-04-16T12:52:34","modified_gmt":"2021-04-16T07:22:34","slug":"dcit-v-ifci-ltd-2020-185-itd-742-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-ifci-ltd-2020-185-itd-742-delhitrib-2\/","title":{"rendered":"DCIT v. IFCI Ltd. (2020) 185 ITD 742 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the\u00a0 assessee is\u00a0 not an industrial undertaking, hence deduction in respect of share issue expenditure is\u00a0 not allowable. (AY. 2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35D : Amortisation of preliminary expenses-Not an industrial undertaking-Issue expenses was not deductible.  <\/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-16832","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4nu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16832","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=16832"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16832\/revisions"}],"predecessor-version":[{"id":16833,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16832\/revisions\/16833"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16832"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16832"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}