{"id":720,"date":"2018-05-08T01:29:36","date_gmt":"2018-05-08T01:29:36","guid":{"rendered":"http:\/\/itatonline.org\/digest\/maruti-udyog-ltd-v-cit-2018-253-taxmann-60-161-dtr-1-delhi-hc\/"},"modified":"2018-09-09T06:29:20","modified_gmt":"2018-09-09T06:29:20","slug":"maruti-udyog-ltd-v-cit-2018-253-taxmann-60-161-dtr-1-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/maruti-udyog-ltd-v-cit-2018-253-taxmann-60-161-dtr-1-delhi-hc\/","title":{"rendered":"Maruti Udyog Ltd v. CIT  (2018) 406 ITR 562 \/ 253 Taxman 60\/161 DTR 1 (Delhi) (HC )"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that , expenditure incureed for acquisition of application software which was subsequently abandoned would be allowable in year of write off as revenue expenditure . (AY .1999-00)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1): Business expenditure \u2013 Expenditure incurred fpr  acqudsition of application software which was subsequently abandoned would be allowable in year of write off as revenue expenditure [S.145 ]<\/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-720","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/720","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=720"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/720\/revisions"}],"predecessor-version":[{"id":2300,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/720\/revisions\/2300"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=720"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=720"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}