{"id":16279,"date":"2021-04-03T14:47:21","date_gmt":"2021-04-03T09:17:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mangalam-publications-india-p-ltd-v-acit-2020-183-itd-1-cochintrib\/"},"modified":"2021-04-03T14:47:21","modified_gmt":"2021-04-03T09:17:21","slug":"mangalam-publications-india-p-ltd-v-acit-2020-183-itd-1-cochintrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mangalam-publications-india-p-ltd-v-acit-2020-183-itd-1-cochintrib\/","title":{"rendered":"Mangalam Publications (India) (P.) Ltd. v. ACIT (2020) 183 ITD 1 (Cochin)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that the\u00a0 assessee\u00a0 has failed to prove that the advance to sister concern was due to commercial expediency hence disallowance is held to be justified. (AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii) : Interest on borrowed capital-Advance to sister concern-Failure to prove commercial expediency-Disallowance is held to be justified. <\/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-16279","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4ez","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16279","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=16279"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16279\/revisions"}],"predecessor-version":[{"id":16280,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16279\/revisions\/16280"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16279"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16279"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16279"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}