{"id":8380,"date":"2019-11-29T09:09:40","date_gmt":"2019-11-29T09:09:40","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-sri-radhakrishna-shipping-ltd-2019-179-itd-139-mum-trib\/"},"modified":"2019-11-29T09:09:40","modified_gmt":"2019-11-29T09:09:40","slug":"dcit-v-sri-radhakrishna-shipping-ltd-2019-179-itd-139-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-sri-radhakrishna-shipping-ltd-2019-179-itd-139-mum-trib\/","title":{"rendered":"DCIT  v. Sri Radhakrishna Shipping Ltd. (2019) 179 ITD 139 (Mum)   (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that interest paid on delayed\u00a0 payment of service tax is\u00a0 compensatory in nature hence allowable as revenue expenditure . ( AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure -Interest paid on delayed payment of service tax is compensatory in nature \u2013 allowable as deduction .  Finance Act , 1994 , S 75 , 76 ]<\/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-8380","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2ba","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8380","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=8380"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8380\/revisions"}],"predecessor-version":[{"id":8381,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8380\/revisions\/8381"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8380"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8380"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8380"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}