{"id":112,"date":"2018-04-27T08:42:18","date_gmt":"2018-04-27T08:42:18","guid":{"rendered":"http:\/\/45.32.107.85\/?p=112"},"modified":"2018-04-27T08:42:18","modified_gmt":"2018-04-27T08:42:18","slug":"dcit-v-narayani-ispat-pvt-ltd-2018-61-itr-371-kolk-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-narayani-ispat-pvt-ltd-2018-61-itr-371-kolk-trib\/","title":{"rendered":"DCIT   v.  Narayani Ispat Pvt. Ltd. (2018) 61 ITR  371 (Kolk) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue , the Tribunal held that, Interest on amount of sundry debtors outstanding cannot be charged  on accrual basis ,whether to charge interest is business decision of assessee and not for assessing officer to consider. ( AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax \u2013 Interest on amount of sundry debtors outstanding cannot be charged  on accrual basis [ 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-112","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1O","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/112","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=112"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/112\/revisions"}],"predecessor-version":[{"id":113,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/112\/revisions\/113"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=112"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=112"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}