{"id":24644,"date":"2022-02-07T13:05:32","date_gmt":"2022-02-07T07:35:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shree-nirmal-commercial-ltd-v-ito-2021-the-chambers-journal-june-p-128-mum-trib\/"},"modified":"2022-02-07T13:05:32","modified_gmt":"2022-02-07T07:35:32","slug":"shree-nirmal-commercial-ltd-v-ito-2021-the-chambers-journal-june-p-128-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shree-nirmal-commercial-ltd-v-ito-2021-the-chambers-journal-june-p-128-mum-trib\/","title":{"rendered":"Shree Nirmal Commercial Ltd. v. ITO (2021) The Chamber\u2019s Journal-June-P 128 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that the assessee is a lease holder, hence the maintenance and repair charges are allowable as revenue expenditure. (ITA No. 1223 \/Mum\/ 2017\u00a0 dt. 9-2-2021) (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Capital or revenue-Lease holder-Repair and  maintenance-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-24644","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6pu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24644","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=24644"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24644\/revisions"}],"predecessor-version":[{"id":24645,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24644\/revisions\/24645"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24644"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24644"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}