{"id":25941,"date":"2022-03-27T11:00:28","date_gmt":"2022-03-27T05:30:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vidya-education-investment-pvt-ltd-v-dy-cit-2021-90-itr-6-sn-delhitrib\/"},"modified":"2022-03-27T11:00:28","modified_gmt":"2022-03-27T05:30:28","slug":"vidya-education-investment-pvt-ltd-v-dy-cit-2021-90-itr-6-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vidya-education-investment-pvt-ltd-v-dy-cit-2021-90-itr-6-sn-delhitrib\/","title":{"rendered":"Vidya Education Investment Pvt. Ltd. v. Dy.CIT (2021) 90 ITR 6 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that borrowed money was used for the purpose acquisition and construction of school building. Interest allowable as deduction. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 24 : Income from house property-Deductions-Borrowed money was used for the purpose  acquisition and construction of school building-Interest allowable as deduction. [S. 24(b)] <\/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-25941","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Kp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25941","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=25941"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25941\/revisions"}],"predecessor-version":[{"id":25942,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25941\/revisions\/25942"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25941"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25941"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25941"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}