{"id":22781,"date":"2021-11-24T11:42:42","date_gmt":"2021-11-24T06:12:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/suresh-chunnilal-sharma-v-ito-2021-188-itd-487-213-ttj-409-86-itr-22-sn-punetrib\/"},"modified":"2022-03-24T13:49:51","modified_gmt":"2022-03-24T08:19:51","slug":"suresh-chunnilal-sharma-v-ito-2021-188-itd-487-213-ttj-409-86-itr-22-sn-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/suresh-chunnilal-sharma-v-ito-2021-188-itd-487-213-ttj-409-86-itr-22-sn-punetrib\/","title":{"rendered":"Suresh Chunnilal Sharma v. ITO (2021) 188 ITD 487 \/ 213 TTJ 409 \/ 86 ITR 22 (SN) (Pune)(Trib.)\/Alliance Infrastructure Projects Pvt. Ltd. v. ACIT  (2021)90 ITR 12 (SN)(Bang) (Trib) Alliance Infrastructure Projects Pvt. Ltd. v. ACIT  (2021)90 ITR 12 (SN)(Bang) (Trib)"},"content":{"rendered":"<p>Held that interest free funds available with assessee were sufficient to meet its investment hence no disallowance of interest should be made to that extent. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Investment from interest free funds-No disallowance of interest could be made. [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-22781","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Vr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22781","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=22781"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22781\/revisions"}],"predecessor-version":[{"id":25887,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22781\/revisions\/25887"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22781"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22781"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}