{"id":39100,"date":"2024-02-12T14:19:06","date_gmt":"2024-02-12T08:49:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-balmer-lawrie-and-co-ltd-2023455-itr-198-334-ctr-895-149-taxmann-com-286-calhc\/"},"modified":"2024-02-12T14:19:06","modified_gmt":"2024-02-12T08:49:06","slug":"pcit-v-balmer-lawrie-and-co-ltd-2023455-itr-198-334-ctr-895-149-taxmann-com-286-calhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-balmer-lawrie-and-co-ltd-2023455-itr-198-334-ctr-895-149-taxmann-com-286-calhc\/","title":{"rendered":"PCIT v. Balmer Lawrie And Co. Ltd. (2023)455 ITR 198\/334 CTR 895\/ 149 taxmann.com 286 (Cal)(HC)"},"content":{"rendered":"<p>Held that prior period expenditure, liability crystallised in relevant previous year is allowable as deduction. (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Prior period expenditure-Liability crystallised in relevant previous year-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-39100","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aaE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39100","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=39100"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39100\/revisions"}],"predecessor-version":[{"id":39101,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39100\/revisions\/39101"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39100"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39100"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}