{"id":8539,"date":"2019-12-17T12:20:05","date_gmt":"2019-12-17T12:20:05","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-sahara-care-ltd-2019-74-itr-117-delhitrib-3\/"},"modified":"2019-12-17T12:20:05","modified_gmt":"2019-12-17T12:20:05","slug":"dy-cit-v-sahara-care-ltd-2019-74-itr-117-delhitrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-sahara-care-ltd-2019-74-itr-117-delhitrib-3\/","title":{"rendered":"Dy.  CIT v.  Sahara Care Ltd.  (2019) 74 ITR 117 (Delhi)(Trib.)"},"content":{"rendered":"<p>The deduction once granted to the assessee for earlier years under Section 35D of the Act would entitle the assessee to amortise the expenses for the balance period under the said section as per the decision of the Supreme Court in Shasun Chemicals and Drugs Ltd. \u00a0v. \u00a0CIT [2016] 388 ITR 1 (SC). \u00a0(AY. \u00a02005-06, 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 35D : Amortisation of preliminary expenses\u2013Deduction granted earlier years \u2013 Deduction to be allowed for balance period.<\/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-8539","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2dJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8539","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=8539"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8539\/revisions"}],"predecessor-version":[{"id":8540,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8539\/revisions\/8540"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}