{"id":24422,"date":"2022-01-29T12:30:51","date_gmt":"2022-01-29T07:00:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-blue-coast-infrastructure-development-ltd-2021-191-itd-643-90-itr-294-213-ttj-28-uo-chd-trib\/"},"modified":"2022-01-29T12:30:51","modified_gmt":"2022-01-29T07:00:51","slug":"ito-v-blue-coast-infrastructure-development-ltd-2021-191-itd-643-90-itr-294-213-ttj-28-uo-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-blue-coast-infrastructure-development-ltd-2021-191-itd-643-90-itr-294-213-ttj-28-uo-chd-trib\/","title":{"rendered":"ITO v. Blue Coast Infrastructure Development Ltd. (2021) 191 ITD 643 \/ 90 ITR 294 \/ 213 TTJ 28 (UO) (Chd.)(Trib.)"},"content":{"rendered":"<p>Held that expenditure incurred expansion of existing business of new project of starting a hotel chain is allowable as revenue expenditure. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Expansion of existing business-Capital or revenue-New project of starting a hotel chain-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-24422","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6lU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24422","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=24422"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24422\/revisions"}],"predecessor-version":[{"id":24423,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24422\/revisions\/24423"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}