{"id":21688,"date":"2021-09-24T11:32:47","date_gmt":"2021-09-24T06:02:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tata-sky-ltd-v-acit-2020-195-dtr-177-208-ttj-194-mum-trib-2\/"},"modified":"2021-09-24T11:32:47","modified_gmt":"2021-09-24T06:02:47","slug":"tata-sky-ltd-v-acit-2020-195-dtr-177-208-ttj-194-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tata-sky-ltd-v-acit-2020-195-dtr-177-208-ttj-194-mum-trib-2\/","title":{"rendered":"Tata Sky Ltd. v. ACIT (2020) 195 DTR 177 \/ 208 TTJ 194 (Mum.)(Trib.)"},"content":{"rendered":"<p>Where assessee claimed that the investment made\u00a0 in capital assets was out of their own funds and sufficient evidences were provided to prove the same, the interest paid on borrowed funds was to be allowed under section 36(1)(iii).\u00a0 (AY. 2009-10, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii) : Interest on borrowed capital-Investment made during the year in capital assets-Proven to be out of assessee\u2019s own fund-Disallowance was not 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-21688","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5DO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21688","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=21688"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21688\/revisions"}],"predecessor-version":[{"id":21689,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21688\/revisions\/21689"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}