{"id":27463,"date":"2022-06-26T18:02:02","date_gmt":"2022-06-26T12:32:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tejas-networks-ltd-v-dcit-2021-91-itr-52-sn-bang-trib\/"},"modified":"2022-06-26T18:02:02","modified_gmt":"2022-06-26T12:32:02","slug":"tejas-networks-ltd-v-dcit-2021-91-itr-52-sn-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tejas-networks-ltd-v-dcit-2021-91-itr-52-sn-bang-trib\/","title":{"rendered":"Tejas Networks Ltd. v. DCIT (2021) 91 ITR 52 (SN) (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that the balance-sheet of\u00a0 the assessee showed that the assessee&#8217;s own available funds were far in excess of the investments made by the assessee.\u00a0 No disallowance out of interest expenditure was called for.(AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Interest expenditure-Balance-Sheet of  assessee showing assessee\u2019s own funds available  in excess of investments-Interest cannot be disallowed. [R.8D (2)(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":[21],"tags":[],"class_list":["post-27463","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-78X","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27463","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=27463"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27463\/revisions"}],"predecessor-version":[{"id":27464,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27463\/revisions\/27464"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27463"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27463"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}