{"id":2113,"date":"2018-08-25T14:40:22","date_gmt":"2018-08-25T14:40:22","guid":{"rendered":"http:\/\/itatonline.org\/digest\/asia-investments-p-ltd-v-acit-2018-63-itr-535-193-ttj-214-mum-trib\/"},"modified":"2018-08-25T14:40:22","modified_gmt":"2018-08-25T14:40:22","slug":"asia-investments-p-ltd-v-acit-2018-63-itr-535-193-ttj-214-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asia-investments-p-ltd-v-acit-2018-63-itr-535-193-ttj-214-mum-trib\/","title":{"rendered":"Asia Investments P. Ltd. v. ACIT (2018) 63 ITR 535 \/193 TTJ 214 (Mum) ( Trib.)"},"content":{"rendered":"<p>Where dividend income earned by assessee was taxable under head &#8216;Income from other sources&#8217;, any expenditure incurred to earn dividend income including finance charges was to be allowable under S. 57(iii) of the Act. (AY. 2003-04 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 57 : Income from other sources &#8211; Deductions &#8211; Dividend income &#8211; taxable under head &#8216;Income from other sources&#8217; &#8211; Any expenditure incurred to earn dividend income including finance charges allowable as deduction .[ S. 57(iii) ]<\/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-2113","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-y5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2113","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=2113"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2113\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2113"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2113"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}