{"id":3418,"date":"2018-12-27T11:57:27","date_gmt":"2018-12-27T11:57:27","guid":{"rendered":"http:\/\/itatonline.org\/digest\/geeta-dubey-smt-v-ito-2018-172-itd-538-indoretrib\/"},"modified":"2018-12-27T11:57:27","modified_gmt":"2018-12-27T11:57:27","slug":"geeta-dubey-smt-v-ito-2018-172-itd-538-indoretrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/geeta-dubey-smt-v-ito-2018-172-itd-538-indoretrib\/","title":{"rendered":"Geeta Dubey  (Smt.) v. ITO (2018) 172 ITD 538  (Indore)(Trib.)"},"content":{"rendered":"<p>Tribunal held that since sale of land is not main source of income , Interest paid on loan taken on land for purchase of land, is held to be not allowable as business expenditure. (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure\u2013Interest paid on loan taken on land for purchase of land is held to be not allowable as business expenditure as  commission is the main source of income and not the sale of land.<\/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":[1],"tags":[],"class_list":["post-3418","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-T8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3418","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=3418"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3418\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3418"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3418"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}