{"id":4553,"date":"2019-03-28T09:58:46","date_gmt":"2019-03-28T09:58:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-mobisoft-telesolutions-pvt-ltd-2019-411-itr-609-phhc\/"},"modified":"2019-03-28T09:58:46","modified_gmt":"2019-03-28T09:58:46","slug":"pcit-v-mobisoft-telesolutions-pvt-ltd-2019-411-itr-609-phhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-mobisoft-telesolutions-pvt-ltd-2019-411-itr-609-phhc\/","title":{"rendered":"PCIT  v.  Mobisoft Telesolutions Pvt. Ltd. (2019) 411 ITR 609   (P&#038;H)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the assessee had only license to use copy right\u2013Allowable as revenue expenditure. (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure\u2013Capital or revenue\u2013Copy right expenses\u2013Only license to use copy right\u2013Allowable 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-4553","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1br","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4553","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=4553"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4553\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4553"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4553"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}