{"id":21257,"date":"2021-08-31T12:21:58","date_gmt":"2021-08-31T06:51:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hindustan-aeronautics-ltd-v-acit-2021-278-taxman-266-mad-hc-2\/"},"modified":"2021-08-31T12:21:58","modified_gmt":"2021-08-31T06:51:58","slug":"hindustan-aeronautics-ltd-v-acit-2021-278-taxman-266-mad-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hindustan-aeronautics-ltd-v-acit-2021-278-taxman-266-mad-hc-2\/","title":{"rendered":"Hindustan Aeronautics Ltd. v. ACIT (2021) 278 Taxman 266 (Mad.)(HC)"},"content":{"rendered":"<p>Expenditure incurred for research and development is held to be allowable as revenue expenditure. (AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Research and development-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-21257","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5wR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21257","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=21257"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21257\/revisions"}],"predecessor-version":[{"id":21258,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21257\/revisions\/21258"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21257"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21257"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21257"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}