{"id":7843,"date":"2019-10-15T11:41:38","date_gmt":"2019-10-15T11:41:38","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-bharti-telemedia-ltd-2019-417-itr-248-delhihc\/"},"modified":"2019-10-15T11:41:38","modified_gmt":"2019-10-15T11:41:38","slug":"cit-v-bharti-telemedia-ltd-2019-417-itr-248-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-bharti-telemedia-ltd-2019-417-itr-248-delhihc\/","title":{"rendered":"CIT  v.  Bharti Telemedia Ltd. (2019) 417 ITR 248 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that Expenditure for obtaining Licence to operate telecommunication services is held to be revenue expenditure. Followed\u00a0 CIT v. Bharati Hexacom Ltd. (2019) 417 ITR 250 (Delhi) (HC) <strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure\u2014Capital or revenue-Expenditure for obtaining Licence to operate telecommunication services\u2014 Held to be revenue expenditure. [S. 35ABB]<\/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-7843","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-22v","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7843","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=7843"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7843\/revisions"}],"predecessor-version":[{"id":7844,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7843\/revisions\/7844"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7843"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7843"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7843"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}