{"id":38199,"date":"2023-12-28T14:27:06","date_gmt":"2023-12-28T08:57:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-jindal-india-ltd-2023-293-taxman-478-cal-hc\/"},"modified":"2023-12-28T14:27:06","modified_gmt":"2023-12-28T08:57:06","slug":"cit-v-jindal-india-ltd-2023-293-taxman-478-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-jindal-india-ltd-2023-293-taxman-478-cal-hc\/","title":{"rendered":"CIT v. Jindal India Ltd. (2023) 293 Taxman 478 (Cal.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that the expenditure incurred by steel rolling mill for replacement of steel rolls is revenue expenditure. (AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Capital or revenue-Current repairs-Steel rolling mill-Expenditure incurred for replacement of steel rolls is revenue expenditure. [S. 31]  <\/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-38199","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9W7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38199","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=38199"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38199\/revisions"}],"predecessor-version":[{"id":38200,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38199\/revisions\/38200"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38199"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38199"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}