{"id":54263,"date":"2025-05-17T11:50:15","date_gmt":"2025-05-17T06:20:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/samkeet-arya-homes-llp-v-ito-2024-chambers-journal-august-p-170-amritsar-trib\/"},"modified":"2025-05-17T11:50:15","modified_gmt":"2025-05-17T06:20:15","slug":"samkeet-arya-homes-llp-v-ito-2024-chambers-journal-august-p-170-amritsar-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/samkeet-arya-homes-llp-v-ito-2024-chambers-journal-august-p-170-amritsar-trib\/","title":{"rendered":"Samkeet Arya Homes LLP v. ITO (2024) Chamber\u2019s Journal-August-P. 170 (Amritsar) (Trib)"},"content":{"rendered":"<p>Held that Non-Compete fees paid to retiring partner is\u00a0 allowable as revenue expenditure. (AY. 2018-19) (ITA No. 249\/ Ahd\/ 2024 dt 16-7 2024)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Non-Compete fees paid to retiring partner-Allowable 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":[21],"tags":[],"class_list":["post-54263","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e7d","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54263","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=54263"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54263\/revisions"}],"predecessor-version":[{"id":54264,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54263\/revisions\/54264"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}