{"id":35777,"date":"2023-08-27T18:14:19","date_gmt":"2023-08-27T12:44:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-assr-infrastructure-p-ltd-2022-217-ttj-24-uo-chennaitrib\/"},"modified":"2023-08-27T18:14:19","modified_gmt":"2023-08-27T12:44:19","slug":"ito-v-assr-infrastructure-p-ltd-2022-217-ttj-24-uo-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-assr-infrastructure-p-ltd-2022-217-ttj-24-uo-chennaitrib\/","title":{"rendered":"ITO v. ASSR Infrastructure (P) Ltd. (2022) 217 TTJ 24 (UO) (Chennai)(Trib)"},"content":{"rendered":"<p>Held that the Interest paid on capital borrowed for acquisition of stock-in-trade is deductible irrespective of the fact that the said stock-in trade was sold or not during the relevant financial year.(AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii) : Interest on borrowed capital-Stock in trade-Allowable as deduction. <\/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-35777","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9j3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35777","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=35777"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35777\/revisions"}],"predecessor-version":[{"id":35778,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35777\/revisions\/35778"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35777"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35777"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}