{"id":33814,"date":"2023-04-18T11:11:12","date_gmt":"2023-04-18T05:41:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/goa-tourism-development-corporation-ltd-v-acit-2022-195-itd-406-panajitrib\/"},"modified":"2023-04-18T11:11:12","modified_gmt":"2023-04-18T05:41:12","slug":"goa-tourism-development-corporation-ltd-v-acit-2022-195-itd-406-panajitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/goa-tourism-development-corporation-ltd-v-acit-2022-195-itd-406-panajitrib\/","title":{"rendered":"Goa Tourism Development Corporation Ltd. v. ACIT (2022) 195 ITD 406 (Panaji)(Trib.)"},"content":{"rendered":"<p>Held that expenditure incurred in nature of subscription of lease line on one-time payment for three years was revenue.\u00a0 (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Subscription of lease line on one-time payment for three years-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-33814","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8No","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33814","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=33814"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33814\/revisions"}],"predecessor-version":[{"id":33815,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33814\/revisions\/33815"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33814"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33814"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33814"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}