{"id":30096,"date":"2022-10-04T12:15:29","date_gmt":"2022-10-04T06:45:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-utech-developers-ltd-2022-446-itr-198-delhihc\/"},"modified":"2023-02-05T15:16:13","modified_gmt":"2023-02-05T09:46:13","slug":"pcit-v-utech-developers-ltd-2022-446-itr-198-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-utech-developers-ltd-2022-446-itr-198-delhihc\/","title":{"rendered":"PCIT v. Utech Developers Ltd. (2022) 446 ITR 198\/ 289 Taxman 259 (Delhi)(HC)"},"content":{"rendered":"<p>Held\u00a0 dismissing the appeal of the Revenue it was held that\u00a0 the court would not interfere with the concurrent finding of facts arrived at by the Commissioner (Appeals) and the Tribunal by reappreciating the evidence. The order of the Tribunal did not call for interference as there was no perversity. No questions of law arose. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 260A : Appeal-High Court-Interest on borrowed capital-Travel expenses-Question of fact-Order of Tribunal affirmed. [S. 36(1)(iii), 37(1)] <\/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-30096","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Pq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30096","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=30096"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30096\/revisions"}],"predecessor-version":[{"id":32465,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30096\/revisions\/32465"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30096"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30096"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30096"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}