{"id":31314,"date":"2022-12-16T12:37:34","date_gmt":"2022-12-16T07:07:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-ing-vysya-bank-ltd-2022-448-itr-94-karn-hc-2\/"},"modified":"2022-12-16T12:37:34","modified_gmt":"2022-12-16T07:07:34","slug":"cit-v-ing-vysya-bank-ltd-2022-448-itr-94-karn-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-ing-vysya-bank-ltd-2022-448-itr-94-karn-hc-2\/","title":{"rendered":"CIT v. Ing Vysya Bank Ltd. (2022) 448 ITR 94 (Karn.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that the entire expenditure on software was deductible. (AY. 2004-05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Capital or  revenue-Expenditure on software-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-31314","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-894","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31314","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=31314"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31314\/revisions"}],"predecessor-version":[{"id":31315,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31314\/revisions\/31315"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31314"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31314"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31314"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}