{"id":8567,"date":"2019-12-18T10:53:58","date_gmt":"2019-12-18T10:53:58","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cox-kings-ltd-v-addl-cit-2019-55-cch-75-69-itr-45-sn-mum-trib-2\/"},"modified":"2019-12-18T10:53:58","modified_gmt":"2019-12-18T10:53:58","slug":"cox-kings-ltd-v-addl-cit-2019-55-cch-75-69-itr-45-sn-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cox-kings-ltd-v-addl-cit-2019-55-cch-75-69-itr-45-sn-mum-trib-2\/","title":{"rendered":"Cox &#038; Kings Ltd. v.  Addl. CIT (2019) 55 CCH 75 \/ 69 ITR 45 (SN) (Mum.) (Trib.)"},"content":{"rendered":"<p>Expenditure incurred for development of software to increase efficiency of existing business is held to be revenue in nature. \u00a0(AY. \u00a02012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business  expenditure-Capital or revenue\u2013Development of software\u2013Held to be revenue in nature.<\/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-8567","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2eb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8567","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=8567"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8567\/revisions"}],"predecessor-version":[{"id":8568,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8567\/revisions\/8568"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}