{"id":4222,"date":"2019-03-05T11:54:01","date_gmt":"2019-03-05T11:54:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-g-e-capital-business-process-management-services-pvt-ltd-2017-51-cch-158-63-itr-337-delhitrib\/"},"modified":"2019-03-05T11:54:01","modified_gmt":"2019-03-05T11:54:01","slug":"dcit-v-g-e-capital-business-process-management-services-pvt-ltd-2017-51-cch-158-63-itr-337-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-g-e-capital-business-process-management-services-pvt-ltd-2017-51-cch-158-63-itr-337-delhitrib\/","title":{"rendered":"DCIT v. G.E. Capital Business Process Management Services Pvt. Ltd.  (2017) 51 CCH 158 \/ 63 ITR  337 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, license fee, connectivity charges and co-ordination charges were paid for the limited right to use of software and there was no vesting of enduring benefit or irrevocable transfer of rights. Thus, the charges paid are revenue in nature and allowable. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure\u2013Capital or revenue-Software-License fee connectivity charges and coordination charges is  allowable as revenue  expenditure<\/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-4222","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-166","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4222","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=4222"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4222\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}