{"id":35781,"date":"2023-08-27T18:16:09","date_gmt":"2023-08-27T12:46:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-amber-enterprises-india-pvt-ltd-2022100-itr-28-chdtrib\/"},"modified":"2023-08-27T18:16:09","modified_gmt":"2023-08-27T12:46:09","slug":"dy-cit-v-amber-enterprises-india-pvt-ltd-2022100-itr-28-chdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-amber-enterprises-india-pvt-ltd-2022100-itr-28-chdtrib\/","title":{"rendered":"Dy. CIT v. Amber Enterprises (India) Pvt. Ltd. (2022)100 ITR 28 (Chd)(Trib)"},"content":{"rendered":"<p>Held, that the assessee had sufficient interest-free funds available sources in the year under consideration and the availability in the year when the amount was advanced to A which advance admittedly was not in the year under consideration. Order of CIT(A) is affirmed.\u00a0 (AY. 2010-11, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii) : Interest on borrowed capital-Allocation of expenses-Assessee having sufficient interest-free funds available in year under consideration and when amount advanced to its sister concern-Deleting the addition was held to be justified. <\/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-35781","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9j7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35781","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=35781"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35781\/revisions"}],"predecessor-version":[{"id":35782,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35781\/revisions\/35782"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35781"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35781"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}