{"id":28860,"date":"2022-07-30T11:24:56","date_gmt":"2022-07-30T05:54:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pci-ltd-v-acit-2022-93-itr-47-sn-delhitrib\/"},"modified":"2022-07-30T11:24:56","modified_gmt":"2022-07-30T05:54:56","slug":"pci-ltd-v-acit-2022-93-itr-47-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pci-ltd-v-acit-2022-93-itr-47-sn-delhitrib\/","title":{"rendered":"PCI LTD. v. ACIT (2022) 93 ITR 47 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that investment was made on Strategic investments\u00a0 Joint venture company group and subsidiary companies.\u00a0 Disallowance of interest is not justified.\u00a0 <em>(<\/em>AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii) : Interest on borrowed capital-Strategic investments  Joint venture company group and subsidiary companies-Disallowance of interest is 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-28860","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7vu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28860","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=28860"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28860\/revisions"}],"predecessor-version":[{"id":28861,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28860\/revisions\/28861"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}