{"id":30270,"date":"2022-10-19T13:14:29","date_gmt":"2022-10-19T07:44:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-lakshmi-vilas-bank-ltd-2022-287-taxman-333-113-cch-336-mad-hc-3\/"},"modified":"2022-10-19T13:14:29","modified_gmt":"2022-10-19T07:44:29","slug":"cit-v-lakshmi-vilas-bank-ltd-2022-287-taxman-333-113-cch-336-mad-hc-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-lakshmi-vilas-bank-ltd-2022-287-taxman-333-113-cch-336-mad-hc-3\/","title":{"rendered":"CIT v. Lakshmi Vilas Bank Ltd. (2022) 287 Taxman 333\/ 113 CCH 336 (Mad.)(HC)"},"content":{"rendered":"<p>Held that expenditure incurred\u00a0 towards broken period on such securities\u00a0 allowable\u00a0 as revenue expenditure\u00a0 (AY. 2002-03)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Stock in trade-Interest paid towards broken period on such securities  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-30270","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Se","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30270","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=30270"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30270\/revisions"}],"predecessor-version":[{"id":30271,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30270\/revisions\/30271"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30270"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30270"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}