{"id":4560,"date":"2019-03-28T10:26:54","date_gmt":"2019-03-28T10:26:54","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-dlf-home-developers-ltd-2019-411-itr-378-delhi-hc\/"},"modified":"2021-04-29T15:23:20","modified_gmt":"2021-04-29T09:53:20","slug":"cit-v-dlf-home-developers-ltd-2019-411-itr-378-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-dlf-home-developers-ltd-2019-411-itr-378-delhi-hc\/","title":{"rendered":"CIT  v.  DLF Home Developers Ltd. (2019) 411 ITR 378 (2020) 188 DTR 151 (Delhi) ( HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, when the assessee follows percentage completion method, brokerage expenditure is\u00a0 allowable in the year when the expenditure is incurred.\u00a0 (AY. 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145 : Method of accounting\u2014Construction business\u2013Percentage completion method\u2013Brokerage expenditure\u2013Allowable in the year when the expenditure is incurred. [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":[1],"tags":[],"class_list":["post-4560","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1by","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4560","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=4560"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4560\/revisions"}],"predecessor-version":[{"id":17374,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4560\/revisions\/17374"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4560"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4560"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4560"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}