{"id":27503,"date":"2022-06-26T18:11:56","date_gmt":"2022-06-26T12:41:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ifmr-rural-channels-services-p-ltd-v-dy-cit-2021-214-ttj-28-uo-chennaitrib\/"},"modified":"2022-06-26T18:11:56","modified_gmt":"2022-06-26T12:41:56","slug":"ifmr-rural-channels-services-p-ltd-v-dy-cit-2021-214-ttj-28-uo-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ifmr-rural-channels-services-p-ltd-v-dy-cit-2021-214-ttj-28-uo-chennaitrib\/","title":{"rendered":"IFMR Rural Channels &#038; Services (P) Ltd. v. Dy. CIT (2021) 214 TTJ 28 (UO) (Chennai)(Trib.)"},"content":{"rendered":"<p>Professional fees paid for incorporation of company purchase of share transfer stamps, consultation paid fees paid for drafting\u00a0 investment agreement, professional fees paid for structuring various documents, and due diligence for investment agreement are allowable as revenue expenditure. (AY. 2012-13)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Professional fees paid for incorporation of company-Web site expenses-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-27503","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-79B","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27503","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=27503"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27503\/revisions"}],"predecessor-version":[{"id":27504,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27503\/revisions\/27504"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}