{"id":32102,"date":"2023-01-27T14:19:00","date_gmt":"2023-01-27T08:49:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-ptc-india-financial-services-ltd-2022449-itr-309-delhihc\/"},"modified":"2023-01-27T14:19:00","modified_gmt":"2023-01-27T08:49:00","slug":"pcit-v-ptc-india-financial-services-ltd-2022449-itr-309-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-ptc-india-financial-services-ltd-2022449-itr-309-delhihc\/","title":{"rendered":"PCIT v. PTC India Financial Services Ltd. (2022)449 ITR 309 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that investments were made from own funds hence order of the Tribunal deleting the addition was affirmed. <em>(<\/em>AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Interest on borrowed capital-Investments made from  own funds-Disallowance is not justified. [R. 8D, 260A]  <\/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-32102","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8lM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32102","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=32102"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32102\/revisions"}],"predecessor-version":[{"id":32103,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32102\/revisions\/32103"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}