{"id":1932,"date":"2018-08-07T00:49:38","date_gmt":"2018-08-07T00:49:38","guid":{"rendered":"http:\/\/itatonline.org\/digest\/joy-alukkas-india-ltd-v-acit-2018-65-itr-409-cochin-trib\/"},"modified":"2018-08-07T00:49:38","modified_gmt":"2018-08-07T00:49:38","slug":"joy-alukkas-india-ltd-v-acit-2018-65-itr-409-cochin-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/joy-alukkas-india-ltd-v-acit-2018-65-itr-409-cochin-trib\/","title":{"rendered":"Joy Alukkas (India) Ltd.  v. ACIT  (2018) 65 ITR  409 (Cochin ) (Trib)"},"content":{"rendered":"<p>Disallowance\u00a0 on\u00a0interest debited to profit and loss account as attributable to amounts invested in capital work-in-progress is justified. \u00a0( AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.36(1)(iii):  Interest on borrowed capital \u2014 Disallowance  on  interest debited to profit and loss account as attributable to amounts invested in capital work-in-progress is 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":[1],"tags":[],"class_list":["post-1932","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-va","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1932","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=1932"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1932\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1932"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1932"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1932"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}