{"id":20823,"date":"2021-08-05T17:55:19","date_gmt":"2021-08-05T12:25:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-barclays-technology-centre-india-p-ltd-2021-187-itd-632-198-dtr-241-210-ttj-128-punetrib\/"},"modified":"2021-08-05T17:55:19","modified_gmt":"2021-08-05T12:25:19","slug":"dcit-v-barclays-technology-centre-india-p-ltd-2021-187-itd-632-198-dtr-241-210-ttj-128-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-barclays-technology-centre-india-p-ltd-2021-187-itd-632-198-dtr-241-210-ttj-128-punetrib\/","title":{"rendered":"DCIT v. Barclays Technology Centre India (P.) Ltd. (2021) 187 ITD 632 \/ 198 DTR 241 \/ 210 TTJ 128 (Pune)(Trib.)"},"content":{"rendered":"<p>Tribunal held that expenditure incurred by assessee on purchase of RSA tokens was to be allowed as revenue expenditure. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Reimbursement expenses  with 15 per cent mark up-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-20823","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5pR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20823","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=20823"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20823\/revisions"}],"predecessor-version":[{"id":20824,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20823\/revisions\/20824"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20823"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20823"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}