{"id":43955,"date":"2024-06-27T13:46:17","date_gmt":"2024-06-27T08:16:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-aatash-narcontrol-ltd-2023103-itr-334-149-taxmann-com-157-ahdtrib-2\/"},"modified":"2024-06-27T13:46:17","modified_gmt":"2024-06-27T08:16:17","slug":"dy-cit-v-aatash-narcontrol-ltd-2023103-itr-334-149-taxmann-com-157-ahdtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-aatash-narcontrol-ltd-2023103-itr-334-149-taxmann-com-157-ahdtrib-2\/","title":{"rendered":"Dy. CIT v. Aatash Narcontrol Ltd. (2023)103 ITR 334\/\/ 149 taxmann.com 157 (Ahd)(Trib)"},"content":{"rendered":"<p>Held that out of the total expenses claimed by the assessee under section\u00a035D\u00a0only a small sum qualified as capital expenditure incurred on increase of the share capital and Balance representing one-Fifth Of preliminary expenses is\u00a0\u00a0 allowed. \u00a0Order of CIT(A) is affirmed.(AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35D : Amortisation of preliminary expenses-Only small amount as capital expenditure-Balance representing one-Fifth Of preliminary expenses is   allowed.  [S. 37(1)] <\/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-43955","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bqX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43955","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=43955"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43955\/revisions"}],"predecessor-version":[{"id":43956,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43955\/revisions\/43956"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}