{"id":18295,"date":"2021-05-17T13:24:48","date_gmt":"2021-05-17T07:54:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/united-teleservices-ltd-v-acit-2021-86-itr-36-sn-kol-trib\/"},"modified":"2021-05-17T13:24:48","modified_gmt":"2021-05-17T07:54:48","slug":"united-teleservices-ltd-v-acit-2021-86-itr-36-sn-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/united-teleservices-ltd-v-acit-2021-86-itr-36-sn-kol-trib\/","title":{"rendered":"United Teleservices Ltd. v. ACIT (2021) 86 ITR 36 (SN) (Kol.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that disallowance of interest is held to be justified till the asset is put to use. (AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii) : Interest on borrowed capital-Loan for purchase of  Office-Interest not allowable for period till asset put to use.<\/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-18295","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4L5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18295","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=18295"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18295\/revisions"}],"predecessor-version":[{"id":18296,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18295\/revisions\/18296"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18295"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18295"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}