{"id":17081,"date":"2021-04-20T15:16:34","date_gmt":"2021-04-20T09:46:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/foseco-india-ltd-v-dy-cit-2020-80-itr-29-sn-punetrib\/"},"modified":"2021-04-20T15:16:34","modified_gmt":"2021-04-20T09:46:34","slug":"foseco-india-ltd-v-dy-cit-2020-80-itr-29-sn-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/foseco-india-ltd-v-dy-cit-2020-80-itr-29-sn-punetrib\/","title":{"rendered":"Foseco India Ltd. v. Dy. CIT (2020) 80 ITR 29 (SN) (Pune)(Trib.)"},"content":{"rendered":"<p>Tribunal held that <strong>\u00a0<\/strong>\u00a0\u00a0section\u00a035DDA\u00a0of the Act\u00a0was inserted by the Finance Act, 2001 providing for amortisation of expenditure incurred on the voluntary retirement scheme. The assessment year 1998-99 in the instant case was prior to the insertion of section\u00a035DDA\u00a0and hence could not apply. The instant year would be governed by the earlier provisions. (AY.1998-99)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35DDA : Amortisation of expenditure-Voluntary retirement scheme \u2013 Expenses incurred  prior to insertion of section \u2013 Governed by earlier provisions. [S. 37 (1)]<\/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-17081","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4rv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17081","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=17081"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17081\/revisions"}],"predecessor-version":[{"id":17082,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17081\/revisions\/17082"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17081"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17081"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17081"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}