{"id":19794,"date":"2021-07-02T06:03:24","date_gmt":"2021-07-02T00:33:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-ncr-corporation-p-ltd-2020-274-taxman-139-193-dtr-66-karnhc-2\/"},"modified":"2021-07-02T06:03:24","modified_gmt":"2021-07-02T00:33:24","slug":"cit-v-ncr-corporation-p-ltd-2020-274-taxman-139-193-dtr-66-karnhc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-ncr-corporation-p-ltd-2020-274-taxman-139-193-dtr-66-karnhc-2\/","title":{"rendered":"CIT v. NCR Corporation (P.) Ltd. (2020) 274 Taxman 139 \/ 193 DTR 66 (Karn)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held expenses incurred expenditure on improvement of lease premises which was taken for three years in respect of improvement of interiors and electrical works, ceiling work for networking of computers in connection with set up of office, etc., is allowable as revenue expenditure . (AY. 2003-04)<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure \u2013Capital or revenue &#8211;  Expenditure of lease premises \u2013 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-19794","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-59g","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19794","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=19794"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19794\/revisions"}],"predecessor-version":[{"id":19795,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19794\/revisions\/19795"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19794"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19794"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19794"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}