{"id":34569,"date":"2023-05-07T10:42:54","date_gmt":"2023-05-07T05:12:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-joy-alukkas-india-pvt-ltd-2023-452-itr-271-sc-editorial-pcit-v-joy-alukkas-india-pvt-ltd-ita-no-92-coch-2016-dt-26-9-2017ker-hc-affirmed-followed-joy-alukkas-india-pvt\/"},"modified":"2023-05-07T10:42:54","modified_gmt":"2023-05-07T05:12:54","slug":"pcit-v-joy-alukkas-india-pvt-ltd-2023-452-itr-271-sc-editorial-pcit-v-joy-alukkas-india-pvt-ltd-ita-no-92-coch-2016-dt-26-9-2017ker-hc-affirmed-followed-joy-alukkas-india-pvt","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-joy-alukkas-india-pvt-ltd-2023-452-itr-271-sc-editorial-pcit-v-joy-alukkas-india-pvt-ltd-ita-no-92-coch-2016-dt-26-9-2017ker-hc-affirmed-followed-joy-alukkas-india-pvt\/","title":{"rendered":"PCIT v. Joy Alukkas (India) Pvt. Ltd. (2023) 452 ITR 271 (SC) Editorial: PCIT v. Joy Alukkas (India) Pvt. Ltd. (ITA No. 92\/Coch\/2016 dt. 26-9-2017)(Ker.)(HC) affirmed. Followed Joy Alukkas (India) Pvt. Ltd. (2015) 5 ITR-OL 340 (Ker) \/ (2016) 282 CTR 531 (Ker.)(HC)"},"content":{"rendered":"<p>Held that expenses incurred for repairs and improvement works in leased premises are held to be revenue expenditure. Special leave of appeal is dismissed.\u00a0 (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Capital or revenue-Repairs and improvements in leased premises-Allowable as revenue expenditure.  [Art. 136]<\/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-34569","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Zz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34569","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=34569"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34569\/revisions"}],"predecessor-version":[{"id":34570,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34569\/revisions\/34570"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}