{"id":48696,"date":"2024-12-01T11:07:02","date_gmt":"2024-12-01T05:37:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-osd-v-m-s-khurana-engineering-ltd-2024-206-itd-741-ahd-trib-2\/"},"modified":"2024-12-01T11:07:02","modified_gmt":"2024-12-01T05:37:02","slug":"acit-osd-v-m-s-khurana-engineering-ltd-2024-206-itd-741-ahd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-osd-v-m-s-khurana-engineering-ltd-2024-206-itd-741-ahd-trib-2\/","title":{"rendered":"ACIT (OSD) v. M.S. Khurana Engineering Ltd. (2024) 206 ITD 741 (Ahd) (Trib.)"},"content":{"rendered":"<p>Preliminary expenses incurred for increase in authorized capital is\u00a0 capital in nature.\u00a0 (AY. 2007-08, 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure-Capital or revenue-Share issue expenses-Preliminary expenses incurred for increase in authorized capital is  capital in nature. [S. 35D] <\/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-48696","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cFq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48696","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=48696"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48696\/revisions"}],"predecessor-version":[{"id":48697,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48696\/revisions\/48697"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48696"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48696"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}