{"id":26221,"date":"2022-04-06T17:21:31","date_gmt":"2022-04-06T11:51:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-eastman-exports-global-clothing-pvt-ltd-2021-92-itr-343-chennaitrib\/"},"modified":"2022-04-06T17:21:31","modified_gmt":"2022-04-06T11:51:31","slug":"dy-cit-v-eastman-exports-global-clothing-pvt-ltd-2021-92-itr-343-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-eastman-exports-global-clothing-pvt-ltd-2021-92-itr-343-chennaitrib\/","title":{"rendered":"Dy.CIT v. Eastman Exports Global Clothing Pvt. Ltd. (2021) 92 ITR 343 (Chennai)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 the Tribunal, considering an identical issue, had held in favour of the assessee and deleted the additions made by the Assessing Officer. Appeal of revenue dismissed. (AY. 2011-12, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Capital or revenue-Lease hold land-Amount spent on construction-Allowable as revenue expenditure-Explanation to section 32(1). [S. 32]   <\/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-26221","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6OV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26221","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=26221"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26221\/revisions"}],"predecessor-version":[{"id":26222,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26221\/revisions\/26222"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26221"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26221"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26221"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}