{"id":248,"date":"2018-04-29T12:00:46","date_gmt":"2018-04-29T12:00:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-narayani-ispat-pvt-ltd-2018-61-itr-371-kolk-trib-2\/"},"modified":"2018-04-29T12:00:46","modified_gmt":"2018-04-29T12:00:46","slug":"dcit-v-narayani-ispat-pvt-ltd-2018-61-itr-371-kolk-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-narayani-ispat-pvt-ltd-2018-61-itr-371-kolk-trib-2\/","title":{"rendered":"DCIT   v.  Narayani Ispat Pvt. Ltd. (2018) 61 ITR  371 (Kolk) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that . when the assesee is having , Having its own capital at end of financial year relevant assessment year  for advancing money for  not charging interest , interest payment cannot be disallowed .  ( AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii) :Interest on borrowed capital -Having its own capital at end of financial year relevant assessment year  for advancing money for  not charging interest , interest payment cannot be disallowed .<\/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-248","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-40","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/248","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=248"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/248\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=248"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=248"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}