{"id":29585,"date":"2022-09-09T13:15:15","date_gmt":"2022-09-09T07:45:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gujarat-nippon-enterprises-pvt-ltd-v-ito-2022-94-itr-2-sn-ahd-trib\/"},"modified":"2022-09-09T13:15:15","modified_gmt":"2022-09-09T07:45:15","slug":"gujarat-nippon-enterprises-pvt-ltd-v-ito-2022-94-itr-2-sn-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gujarat-nippon-enterprises-pvt-ltd-v-ito-2022-94-itr-2-sn-ahd-trib\/","title":{"rendered":"Gujarat Nippon Enterprises Pvt. Ltd. v. ITO (2022) 94 ITR 2 (SN) (Ahd.)(Trib.)"},"content":{"rendered":"<p>Held that investments in acquisition of shares in companies to have controlling stake. Investment for purpose of business.\u00a0 No disallowance of\u00a0 interest expenses. (AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii) : Interest on borrowed capital-Investments in acquisition of  shares in companies to have controlling stake-Investment for purpose of  business-No disallowance of  interest expenses. [S. 14A]   <\/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-29585","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Hb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29585","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=29585"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29585\/revisions"}],"predecessor-version":[{"id":29586,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29585\/revisions\/29586"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29585"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29585"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}