{"id":34813,"date":"2023-06-07T20:00:11","date_gmt":"2023-06-07T14:30:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-balmer-lawrie-co-ltd-2023-149-taxmann-com-286-cal-hc\/"},"modified":"2023-06-07T20:00:11","modified_gmt":"2023-06-07T14:30:11","slug":"pcit-v-balmer-lawrie-co-ltd-2023-149-taxmann-com-286-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-balmer-lawrie-co-ltd-2023-149-taxmann-com-286-cal-hc\/","title":{"rendered":"PCIT v. Balmer Lawrie &#038; Co. Ltd (2023)) 149 taxmann.com 286 ( Cal)( HC)"},"content":{"rendered":"<p>Held that business expenditure which was incurred wholly and exclusively for the purpose of business , \u00a0though related to earlier year period which got crystallised during the year under consideration is allowable as deduction . (AY. 2012 -13 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure &#8211;  Prior period expenditure -Crystallised during the year \u2013 Allowable as deduction . [ S. 145 ]<\/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-34813","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-93v","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34813","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=34813"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34813\/revisions"}],"predecessor-version":[{"id":34814,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34813\/revisions\/34814"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34813"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34813"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34813"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}