{"id":20512,"date":"2021-07-22T11:41:08","date_gmt":"2021-07-22T06:11:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tatia-sky-line-and-health-farms-ltd-v-acit-2021-432-itr-123-279-taxman-18-mad-hc\/"},"modified":"2021-07-22T11:41:08","modified_gmt":"2021-07-22T06:11:08","slug":"tatia-sky-line-and-health-farms-ltd-v-acit-2021-432-itr-123-279-taxman-18-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tatia-sky-line-and-health-farms-ltd-v-acit-2021-432-itr-123-279-taxman-18-mad-hc\/","title":{"rendered":"Tatia Sky Line and Health Farms Ltd. v. ACIT (2021) 432 ITR 123 \/ 279 Taxman 18 (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal the Court held that the expenditure incurred for augmenting the capital of a company by public issue has an enduring effect and therefore, has to be treated as capital expenditure<em>. <\/em>(AY.1994-95)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Capital or revenue-Public issue-Capital   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-20512","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5kQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20512","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=20512"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20512\/revisions"}],"predecessor-version":[{"id":20513,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20512\/revisions\/20513"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}