{"id":43957,"date":"2024-06-27T13:46:35","date_gmt":"2024-06-27T08:16:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/teejay-india-p-ltd-v-dy-cit-2023103-itr-52-152-taxmann-com-70-vishakha-trib\/"},"modified":"2024-06-27T13:46:35","modified_gmt":"2024-06-27T08:16:35","slug":"teejay-india-p-ltd-v-dy-cit-2023103-itr-52-152-taxmann-com-70-vishakha-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/teejay-india-p-ltd-v-dy-cit-2023103-itr-52-152-taxmann-com-70-vishakha-trib\/","title":{"rendered":"Teejay India P. Ltd. v. Dy. CIT (2023)103 ITR 52 \/ 152 taxmann.com 70 (Vishakha) (Trib)"},"content":{"rendered":"<p>Held that the leasehold charges paid by the assessee could be proportionately claimed as revenue expenditure over the lease period. The amortisation of the leasehold charges claimed by the assessee for the assessment year under consideration is to be allowed as revenue expenditure.(AY.2017-18, 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1): Business expenditure-Capital or revenue-Lease premium paid at commencement of  lease-Allowable  proportionately as revenue expenditure over the lease period-Addition is deleted.  <\/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-43957","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bqZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43957","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=43957"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43957\/revisions"}],"predecessor-version":[{"id":43958,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43957\/revisions\/43958"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43957"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43957"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}