{"id":35785,"date":"2023-08-27T18:17:06","date_gmt":"2023-08-27T12:47:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dhanada-corporation-ltd-v-acit-2022100-itr-10-sn-pune-trib\/"},"modified":"2023-08-27T18:17:06","modified_gmt":"2023-08-27T12:47:06","slug":"dhanada-corporation-ltd-v-acit-2022100-itr-10-sn-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dhanada-corporation-ltd-v-acit-2022100-itr-10-sn-pune-trib\/","title":{"rendered":"Dhanada Corporation Ltd. v. ACIT (2022)100 ITR 10 (SN) (Pune) (Trib)"},"content":{"rendered":"<p>\u00a0Held that interest free advance given to subsidiary. No material placed on record by Assessee. Disallowance is held to be proper. \u00a0\u00a0<em>(<\/em>AY.2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii) : Interest on borrowed capital-Interest-free advance given to subsidiary-No material placed on record by Assessee-Disallowance proper.  <\/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-35785","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9jb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35785","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=35785"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35785\/revisions"}],"predecessor-version":[{"id":35786,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35785\/revisions\/35786"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35785"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35785"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}