{"id":51942,"date":"2025-03-18T11:24:03","date_gmt":"2025-03-18T05:54:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/malbros-holdings-p-ltd-v-ito-2024-114-itr-25-sndelhitrib\/"},"modified":"2025-03-18T11:24:03","modified_gmt":"2025-03-18T05:54:03","slug":"malbros-holdings-p-ltd-v-ito-2024-114-itr-25-sndelhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/malbros-holdings-p-ltd-v-ito-2024-114-itr-25-sndelhitrib\/","title":{"rendered":"Malbros Holdings P. Ltd. v. ITO (2024) 114 ITR 25 (SN)(Delhi)(Trib)"},"content":{"rendered":"<p>Held that the assessee incurred expenditure towards ROC fees for share application money, which it had amortised over a period of five years. The first year of claim was the assessment year 2012-13.\u00a0 Allowable as deduction. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Amortisation of expenditure-Roc fees for share application money amortised over five years-Allowable as deduction. <\/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-51942","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dvM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51942","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=51942"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51942\/revisions"}],"predecessor-version":[{"id":51943,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51942\/revisions\/51943"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51942"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51942"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51942"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}