{"id":35779,"date":"2023-08-27T18:14:53","date_gmt":"2023-08-27T12:44:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/allen-career-institute-v-jcit-2022-99-itr-269-jaipur-trib\/"},"modified":"2023-08-27T18:14:53","modified_gmt":"2023-08-27T12:44:53","slug":"allen-career-institute-v-jcit-2022-99-itr-269-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/allen-career-institute-v-jcit-2022-99-itr-269-jaipur-trib\/","title":{"rendered":"Allen Career Institute v. JCIT (2022) 99 ITR 269 (Jaipur) (Trib)"},"content":{"rendered":"<p>Held that all business receipts and payments of\u00a0 assessee routed through bank overdraft account. Interest-free funds available with the assessee\u00a0 is far in excess of\u00a0 investment in Mutual Funds, purchase of plot, construction, building, and loan to charitable organisations. Disallowance of expenditure was deleted. <em>(<\/em>AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii) : Interest on borrowed capital-Mixed funds-Interest-free funds larger than interest-free advances-Disallowance of interest was deleted.   <\/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-35779","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9j5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35779","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=35779"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35779\/revisions"}],"predecessor-version":[{"id":35780,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35779\/revisions\/35780"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35779"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35779"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35779"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}