{"id":1389,"date":"2018-06-18T16:23:35","date_gmt":"2018-06-18T16:23:35","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-laboratories-griffon-p-ltd-2018-170-itd-387-kol-trib\/"},"modified":"2019-07-14T03:36:52","modified_gmt":"2019-07-14T03:36:52","slug":"dcit-v-laboratories-griffon-p-ltd-2018-170-itd-387-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-laboratories-griffon-p-ltd-2018-170-itd-387-kol-trib\/","title":{"rendered":"DCIT  v.  Laboratories Griffon (P.) Ltd. (2018) 170 ITD 387\/ 65 ITR 317 \/195 TTJ 855\/( 2019) 178 DTR 355 (Kol)   (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that, Interest on loan taken for renovation and modernisation of\u00a0 factory premises is allowable as deduction .(AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii) :Interest on borrowed capital -Interest on loan taken for renovation and modernisation of  factory premises is allowable as deduction .<\/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-1389","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-mp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1389","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=1389"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1389\/revisions"}],"predecessor-version":[{"id":6094,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1389\/revisions\/6094"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}