{"id":17794,"date":"2021-05-10T15:48:05","date_gmt":"2021-05-10T10:18:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/s-annamalai-bhuf-v-ito-202082-itr-68-chennaitrib\/"},"modified":"2021-05-10T15:48:05","modified_gmt":"2021-05-10T10:18:05","slug":"s-annamalai-bhuf-v-ito-202082-itr-68-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/s-annamalai-bhuf-v-ito-202082-itr-68-chennaitrib\/","title":{"rendered":"S. Annamalai (BHUF) v. ITO (2020)82 ITR 68 (Chennai)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 the assesseee had contended that investment was made in earlier years\u00a0 and not from the borrowed money hence no disallowance of interest\u00a0 could be made. The matter was remanded to the AO for verification. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Investment was made in earlier year-No interest expenditure was claimed-Matter remanded to the AO for fresh consideration. [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-17794","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4D0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17794","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=17794"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17794\/revisions"}],"predecessor-version":[{"id":17795,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17794\/revisions\/17795"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17794"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17794"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17794"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}