{"id":34218,"date":"2023-04-22T22:27:18","date_gmt":"2023-04-22T16:57:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sankamtal-hotel-p-ltd-v-acit-2022-197-itd-292-panaji-trib\/"},"modified":"2023-04-22T22:27:18","modified_gmt":"2023-04-22T16:57:18","slug":"sankamtal-hotel-p-ltd-v-acit-2022-197-itd-292-panaji-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sankamtal-hotel-p-ltd-v-acit-2022-197-itd-292-panaji-trib\/","title":{"rendered":"Sankamtal Hotel (P.) Ltd. v. ACIT (2022) 197 ITD 292 (Panaji) (Trib.)"},"content":{"rendered":"<p>Held that expenditure incurred by\u00a0 a hotelier, in renovation and redecoration of rooms in hotel would be\u00a0 revenue expenditure.\u00a0 (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Capital or revenue-Hotelier-Repairs-renovation and redecoration of rooms-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-34218","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8TU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34218","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=34218"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34218\/revisions"}],"predecessor-version":[{"id":34219,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34218\/revisions\/34219"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34218"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34218"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34218"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}