{"id":34037,"date":"2023-04-22T11:04:33","date_gmt":"2023-04-22T05:34:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/yash-vardhan-arya-v-itoit-2022-196-itd-276-97-itr-5sn-bang-trib\/"},"modified":"2023-04-22T11:04:33","modified_gmt":"2023-04-22T05:34:33","slug":"yash-vardhan-arya-v-itoit-2022-196-itd-276-97-itr-5sn-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/yash-vardhan-arya-v-itoit-2022-196-itd-276-97-itr-5sn-bang-trib\/","title":{"rendered":"Yash Vardhan Arya v. ITO(IT) (2022) 196 ITD 276 \/ 97 ITR 5(SN) (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that the assessee had not brought on record any documentary evidence to show that it had incurred interest expenditure as against income assessed under head &#8216;Income from other sources&#8217;, disallowance of interest expenditure\u00a0 is held\u00a0 to be justified (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 57 : Income from other sources-Deductions-Interest-Not brought on record any documentary evidence to show that it had incurred interest expenditure as against income assessed under head &#8216;Income from other sources&#8217;-Disallowance of interest expenditure was  confirmed. [S. 56] <\/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-34037","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8QZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34037","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=34037"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34037\/revisions"}],"predecessor-version":[{"id":34038,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34037\/revisions\/34038"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34037"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34037"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34037"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}