{"id":20795,"date":"2021-08-05T17:50:47","date_gmt":"2021-08-05T12:20:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/addlife-investments-p-ltd-v-dcit-2021-187-itd-591-ahd-trib-2\/"},"modified":"2022-03-19T06:57:59","modified_gmt":"2022-03-19T01:27:59","slug":"addlife-investments-p-ltd-v-dcit-2021-187-itd-591-ahd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/addlife-investments-p-ltd-v-dcit-2021-187-itd-591-ahd-trib-2\/","title":{"rendered":"Addlife Investments (P.) Ltd. v. DCIT  DCIT  (2020)  84 ITR 343  \/  (2021)  187 ITD 591\/ 211 TTJ 581(Ahd.) (Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 since activity of assessee only commenced on making investments by acquisition of shares of a company, expenditure incurred by assessee for raising its authorized share capital before commencement of its business was eligible for deduction.\u00a0 (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35D : Amortisation of preliminary expenses-Raising authorised capital-Eligible for deduction. <\/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-20795","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5pp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20795","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=20795"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20795\/revisions"}],"predecessor-version":[{"id":25655,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20795\/revisions\/25655"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20795"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20795"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}