{"id":38072,"date":"2023-12-11T12:46:30","date_gmt":"2023-12-11T07:16:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-danone-india-p-ltd-2023-292-taxman-585-p-h-hc\/"},"modified":"2023-12-11T12:46:30","modified_gmt":"2023-12-11T07:16:30","slug":"pcit-v-danone-india-p-ltd-2023-292-taxman-585-p-h-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-danone-india-p-ltd-2023-292-taxman-585-p-h-hc\/","title":{"rendered":"PCIT v. Danone (India) (P.) Ltd. (2023) 292 Taxman 585 [P &#038; H (HC)]"},"content":{"rendered":"<p>Assessee was a legal entity engaged in business of providing technological and personnel support to food processing and dairy industry. Tribunal held \u00a0that assessee had started to deploy skilful personnel and after 7-7-2008, it was fully equipped to mount operation of business and thus, expenses incurred after 7-7-2008 till 31-3-2009 were for business purposes and same were to be allowed.\u00a0 Order of Tribunal is affirmed. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Legal entity-business of providing technological and personnel support to food processing and dairy industry-Deploy skillful personnel and after 7-7-2008-Expenditure allowable as revenue expenditure-Order of Tribunal is affirmed. <\/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-38072","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9U4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38072","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=38072"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38072\/revisions"}],"predecessor-version":[{"id":38073,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38072\/revisions\/38073"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38072"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38072"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}