{"id":14386,"date":"2020-12-13T09:34:51","date_gmt":"2020-12-13T09:34:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-amartara-p-ltd-2020-78-itr-46-sn-mum-trib\/"},"modified":"2020-12-13T09:34:51","modified_gmt":"2020-12-13T09:34:51","slug":"acit-v-amartara-p-ltd-2020-78-itr-46-sn-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-amartara-p-ltd-2020-78-itr-46-sn-mum-trib\/","title":{"rendered":"ACIT v. Amartara P. Ltd. (2020) 78 ITR 46 (SN) (Mum) (Trib)"},"content":{"rendered":"<p>Tribunal held that as the investments\u00a0 has not generated any income disallowance of interest on borrowed funds utilized for making investments cannot be made\u00a0 ( AY.2010-11, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure &#8211; Exempt income -\u2014 Investments not generating any income \u2014 Disallowance of  interest on borrowed funds uilised for making investments cannot be  made .[ R.8D ] <\/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":[21],"tags":[],"class_list":["post-14386","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3K2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14386","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=14386"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14386\/revisions"}],"predecessor-version":[{"id":14387,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14386\/revisions\/14387"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14386"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14386"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14386"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}