{"id":26231,"date":"2022-04-06T17:23:15","date_gmt":"2022-04-06T11:53:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/viney-corporation-ltd-v-acit-2021-92-itr-59-sn-delhitrib-carlson-hospitality-marketing-india-pvt-ltd-v-dy-cit-2021-92-itr-27-sn-delhitrib\/"},"modified":"2022-04-06T17:23:15","modified_gmt":"2022-04-06T11:53:15","slug":"viney-corporation-ltd-v-acit-2021-92-itr-59-sn-delhitrib-carlson-hospitality-marketing-india-pvt-ltd-v-dy-cit-2021-92-itr-27-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/viney-corporation-ltd-v-acit-2021-92-itr-59-sn-delhitrib-carlson-hospitality-marketing-india-pvt-ltd-v-dy-cit-2021-92-itr-27-sn-delhitrib\/","title":{"rendered":"Viney Corporation Ltd. v. ACIT (2021) 92 ITR 59 (SN) (Delhi)(Trib.) Carlson Hospitality Marketing (India) Pvt. Ltd. v. Dy. CIT (2021) 92 ITR 27 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that foreign exchange loss allowable as business loss. <em>(<\/em>AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Foreign Exchange loss-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-26231","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6P5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26231","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=26231"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26231\/revisions"}],"predecessor-version":[{"id":26232,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26231\/revisions\/26232"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26231"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26231"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26231"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}