{"id":25714,"date":"2022-03-22T17:09:07","date_gmt":"2022-03-22T11:39:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sinnar-thermal-power-ltd-v-dy-cit-2021-89-itr-263-mum-trib-2\/"},"modified":"2022-03-22T17:09:07","modified_gmt":"2022-03-22T11:39:07","slug":"sinnar-thermal-power-ltd-v-dy-cit-2021-89-itr-263-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sinnar-thermal-power-ltd-v-dy-cit-2021-89-itr-263-mum-trib-2\/","title":{"rendered":"Sinnar Thermal Power Ltd. v. Dy.CIT (2021) 89 ITR 263 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held, that the preliminary expenses were incurred by the assessee-company solely as fees for registering the company under the provisions of the Companies Act, 1956. The law was amended after March 31, 1998, in the proviso to section\u00a035D(1)\u00a0of the Act which stipulated grant of deduction at the rate of one-fifth of expenditure incurred thereon. Therefore, there was no infirmity in the order of the Commissioner (Appeals). (AY.2011-12 to 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35D : Amortisation of preliminary expenses-Amortisation of  preliminary expenses-Entitled to deduction at one-Fifth of  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-25714","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6GK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25714","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=25714"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25714\/revisions"}],"predecessor-version":[{"id":25715,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25714\/revisions\/25715"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25714"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25714"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25714"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}