{"id":4138,"date":"2019-03-01T07:54:12","date_gmt":"2019-03-01T07:54:12","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-jaidka-woolen-and-hosiery-mills-p-ltd-2018-68-itr-216-delhi-trib\/"},"modified":"2019-03-01T07:54:12","modified_gmt":"2019-03-01T07:54:12","slug":"ito-v-jaidka-woolen-and-hosiery-mills-p-ltd-2018-68-itr-216-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-jaidka-woolen-and-hosiery-mills-p-ltd-2018-68-itr-216-delhi-trib\/","title":{"rendered":"ITO v. Jaidka Woolen and Hosiery Mills P. Ltd. (2018) 68 ITR 216 (Delhi) (Trib)"},"content":{"rendered":"<p>Tribunal held that considering the nature of business of the assessee, the expenses incurred on electrical repairs and maintenance were in nature of consumable expenses are revenue in nature. The Assessing Officer had not pointed out which capital had been generated by the assessee for purchasing tube rods and electrical wires. Fabrication charges is held to be allowable as deduction . (AY.2012-13\u00a0)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1):Business expenditure \u2013Capital or revenue &#8211; Expenses on electric repairs and maintenance \u2014 consumable expenses \u2014Fabrication charges -Revenue in nature<\/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":[1],"tags":[],"class_list":["post-4138","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-14K","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4138","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=4138"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4138\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4138"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4138"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}