{"id":28870,"date":"2022-07-30T11:52:23","date_gmt":"2022-07-30T06:22:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pragati-glass-pvt-ltd-v-acit-2022-93-itr-42-sn-surattrib\/"},"modified":"2022-07-30T11:52:23","modified_gmt":"2022-07-30T06:22:23","slug":"pragati-glass-pvt-ltd-v-acit-2022-93-itr-42-sn-surattrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pragati-glass-pvt-ltd-v-acit-2022-93-itr-42-sn-surattrib\/","title":{"rendered":"Pragati Glass Pvt. Ltd. v. ACIT (2022) 93 ITR 42 (SN) (Surat)(Trib.)"},"content":{"rendered":"<p>Held, that the assessee had constructed the new roads in its business premises. Since, the construction of road has got enduring benefits, the cost incurred had to be capitalized.\u00a0 Issues relating to Share premium and\u00a0 interest on borrowed capital, Matter remanded. (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Construction of new roads-Capital expenditure-Share premium-Interest on borrowed capital-Matter remanded. [S. 36(1)(iii), 68] <\/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-28870","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7vE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28870","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=28870"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28870\/revisions"}],"predecessor-version":[{"id":28871,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28870\/revisions\/28871"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28870"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28870"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28870"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}