{"id":35783,"date":"2023-08-27T18:16:31","date_gmt":"2023-08-27T12:46:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/narendra-kumar-khandelwal-v-ito-2022100-itr-109-jaipurtrib\/"},"modified":"2023-08-27T18:16:31","modified_gmt":"2023-08-27T12:46:31","slug":"narendra-kumar-khandelwal-v-ito-2022100-itr-109-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/narendra-kumar-khandelwal-v-ito-2022100-itr-109-jaipurtrib\/","title":{"rendered":"Narendra Kumar Khandelwal v. ITO (2022)100 ITR 109 (Jaipur)(Trib)"},"content":{"rendered":"<p>Held, that the assessee had sufficient interest-free funds and the Revenue had not co-related the interest-bearing funds used for non-interest bearing purposes. Besides in the subsequent year the interest was also not disallowed in the proceedings under section\u00a0143(3). Disallowance of interest was deleted.(AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii) :Interest on borrowed capital-Sufficient interest free funds-Disallowance 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-35783","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9j9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35783","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=35783"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35783\/revisions"}],"predecessor-version":[{"id":35784,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35783\/revisions\/35784"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35783"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35783"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}