{"id":35787,"date":"2023-08-27T18:17:32","date_gmt":"2023-08-27T12:47:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-jagson-international-ltd-2022-97-itr-176-delhi-trib-united-spirits-ltd-v-dy-cit-2022-97-itr-272-bang-trib\/"},"modified":"2023-08-27T18:17:32","modified_gmt":"2023-08-27T12:47:32","slug":"dy-cit-v-jagson-international-ltd-2022-97-itr-176-delhi-trib-united-spirits-ltd-v-dy-cit-2022-97-itr-272-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-jagson-international-ltd-2022-97-itr-176-delhi-trib-united-spirits-ltd-v-dy-cit-2022-97-itr-272-bang-trib\/","title":{"rendered":"Dy. CIT v. Jagson International Ltd. (2022) 97 ITR 176 (Delhi) (Trib) United Spirits Ltd v. Dy.CIT (2022) 97 ITR 272 (Bang) (Trib)"},"content":{"rendered":"<p>Held that the interest free funds available is a sufficient ground to provide interest free loans to subsidiary company.\u00a0 Order of CIT(A) deleting the disallowance was affirmed. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii): Interest on borrowed capital-Interest free funds-Interest free loans to subsidiary-Deletion of addition is 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-35787","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9jd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35787","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=35787"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35787\/revisions"}],"predecessor-version":[{"id":35788,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35787\/revisions\/35788"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35787"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35787"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}