{"id":621,"date":"2018-05-03T01:32:11","date_gmt":"2018-05-03T01:32:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/allahabad-bank-v-dcit-2018-169-itd-189-kol-trib-2\/"},"modified":"2018-05-03T01:32:11","modified_gmt":"2018-05-03T01:32:11","slug":"allahabad-bank-v-dcit-2018-169-itd-189-kol-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/allahabad-bank-v-dcit-2018-169-itd-189-kol-trib-2\/","title":{"rendered":"Allahabad Bank v. DCIT ( 2018) 169 ITD 189 ( Kol) ( Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee , the Tribunal held that , Amortisation of premium paid for purchase of securities was to be allowed as deduction.( AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1):  Business expenditure \u2013 Bank-Amortisation of premium paid for purchase of securities was to be allowed 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":[1],"tags":[],"class_list":["post-621","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/621","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=621"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/621\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}