{"id":28964,"date":"2022-08-02T11:01:48","date_gmt":"2022-08-02T05:31:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-jubilant-foodworks-ltd-2022-93-itr-1-delhitrib\/"},"modified":"2022-11-10T06:56:47","modified_gmt":"2022-11-10T01:26:47","slug":"dy-cit-v-jubilant-foodworks-ltd-2022-93-itr-1-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-jubilant-foodworks-ltd-2022-93-itr-1-delhitrib\/","title":{"rendered":"Dy. CIT v. Jubilant Foodworks Ltd. (2022) 93 ITR 1 (Delhi)(Trib.) Editorial :  Affirmed in PCIT  v. Jubilant Foodworks Ltd. (2022)447 ITR 29 (All)(HC)"},"content":{"rendered":"<p>Held that the process of setting up of new stores was a continuous process, that every year some new stores were set up, that the assessee could not carry on its business in a store which was different from a store of a DP outlet and the expenditure incurred allowable as revenue expenditure.\u00a0 Education Cess and secondary and higher education cess, allowable as deduction. \u00a0Employees Stock Option Plan\u00a0 additional grounds admitted\u00a0 and matter remanded. \u00a0(AY. 2012-13, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Franchisee agreements for operating stores-Renovation and repairs of  stores-Revenue expenditure-Education Cess and secondary and higher education cess-Allowable as deduction-Employees Stock Option Plan-Additional grounds admitted-Matter remanded.  <\/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-28964","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7xa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28964","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=28964"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28964\/revisions"}],"predecessor-version":[{"id":30730,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28964\/revisions\/30730"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}