{"id":2285,"date":"2018-09-09T03:36:15","date_gmt":"2018-09-09T03:36:15","guid":{"rendered":"http:\/\/itatonline.org\/digest\/gmr-airport-developers-ltd-v-ito-2018-171-itd-595-hyd-trib-2\/"},"modified":"2018-09-09T03:36:15","modified_gmt":"2018-09-09T03:36:15","slug":"gmr-airport-developers-ltd-v-ito-2018-171-itd-595-hyd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gmr-airport-developers-ltd-v-ito-2018-171-itd-595-hyd-trib-2\/","title":{"rendered":"GMR Airport Developers Ltd.  v. ITO (2018) 171 ITD 595  (Hyd)   (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that , onetime consolidated fees paid to its holding company, GRM, for use of trademark is held to be capital in nature ,an\u00a0 enduring benefit and was applicable till assessee ceased to be subsidiary of GRM however one time consolidated amount\u00a0 being in nature of intangible asset, depreciation\u00a0 is allowable .( AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1):Business expenditure- Capital or revenue- Depreciation-One time consolidated fee paid to holding company \u2013Held to be capital in nature \u2013 Depreciation is allowable . [ S.32(1)(ii) ]<\/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":[1],"tags":[],"class_list":["post-2285","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-AR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2285","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=2285"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2285\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}