{"id":3075,"date":"2018-12-07T09:21:30","date_gmt":"2018-12-07T09:21:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-eveready-industries-india-ltd-2018-258-taxman-313-cal-hc\/"},"modified":"2018-12-07T09:21:30","modified_gmt":"2018-12-07T09:21:30","slug":"cit-v-eveready-industries-india-ltd-2018-258-taxman-313-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-eveready-industries-india-ltd-2018-258-taxman-313-cal-hc\/","title":{"rendered":"CIT v. Eveready Industries (India) Ltd. (2018) 258 Taxman 313 (Cal.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ;Dispute pending\u00a0 and keys of premises were lying with police .Rent paid is held to be allowable deduction. Court also observe that ,it is not within domain of Court exercising jurisdiction under section 260A to enquire into correctness of that Tribunal&#8217;s finding and return a contrary finding that assessee was not a tenant, and was not using premises for business purposes, overturning ruling of Tribunal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 30 : Rent rates, taxes, repairs and insurance for buildings \u2013Rent paid \u2013Dispute pending  and keys of premises were lying with police \u2013 Rent paid is held to be allowable deduction- No question of law [ S.37(1), 260A ]<\/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":[1],"tags":[],"class_list":["post-3075","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-NB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3075","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=3075"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3075\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3075"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3075"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}