{"id":25961,"date":"2022-03-27T11:04:30","date_gmt":"2022-03-27T05:34:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/karnataka-soaps-and-detergents-ltd-v-acit-ltu-2021-90-itr-85-sn-bang-trib\/"},"modified":"2022-03-27T11:04:30","modified_gmt":"2022-03-27T05:34:30","slug":"karnataka-soaps-and-detergents-ltd-v-acit-ltu-2021-90-itr-85-sn-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/karnataka-soaps-and-detergents-ltd-v-acit-ltu-2021-90-itr-85-sn-bang-trib\/","title":{"rendered":"Karnataka Soaps and Detergents Ltd. v. ACIT (LTU) (2021) 90 ITR 85 (SN) (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that repair and renovation of leased premises, allowable as revenue expenditure. Ex-gratia payment which was filed in the revised computation, the matter was remanded to the Assessing Officer. (AY 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) :  Business expenditure-Capital or revenue-Repair and renovation of leased premises-Allowable as revenue expenditure-Ex-gratia payment-Matter remanded.  [ S. 43B]  <\/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-25961","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6KJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25961","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=25961"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25961\/revisions"}],"predecessor-version":[{"id":25962,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25961\/revisions\/25962"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25961"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25961"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25961"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}