{"id":30937,"date":"2022-12-07T10:49:30","date_gmt":"2022-12-07T05:19:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-apollo-tyres-ltd-no-3-2022-447-itr-431-ker-hc\/"},"modified":"2022-12-07T10:49:30","modified_gmt":"2022-12-07T05:19:30","slug":"pcit-v-apollo-tyres-ltd-no-3-2022-447-itr-431-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-apollo-tyres-ltd-no-3-2022-447-itr-431-ker-hc\/","title":{"rendered":"PCIT v. Apollo Tyres Ltd. (No. 3) (2022) 447 ITR 431 (Ker.)(HC)"},"content":{"rendered":"<p>Held that\u00a0 pre-paid expenses or advance payments is\u00a0 entitled to claim expenses in year in which incurred. \u00a0(AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Pre-paid expenses or advance payments-Entitled to claim expenses in year in which incurred.  <\/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-30937","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-82Z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30937","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=30937"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30937\/revisions"}],"predecessor-version":[{"id":30938,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30937\/revisions\/30938"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30937"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30937"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30937"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}