{"id":36016,"date":"2023-08-27T21:58:00","date_gmt":"2023-08-27T16:28:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-hyderabad-educational-institutions-p-ltd-2022-218-ttj-487-hydtrib-3\/"},"modified":"2023-08-27T21:58:00","modified_gmt":"2023-08-27T16:28:00","slug":"dy-cit-v-hyderabad-educational-institutions-p-ltd-2022-218-ttj-487-hydtrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-hyderabad-educational-institutions-p-ltd-2022-218-ttj-487-hydtrib-3\/","title":{"rendered":"Dy.CIT v. Hyderabad Educational Institutions (P) Ltd (2022) 218 TTJ 487 (Hyd)(Trib)"},"content":{"rendered":"<p>Held that the Assessing Officer has wrongly assumed that Banker has waived the interest. The assessee has only shown as probable liability. Order of CIT(A) deleting the addition was affirmed.\u00a0\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 41(1) : Profits chargeable to tax-Remission or cessation of trading liability-Waiver of interest-Estimate made-No proof for waiver of interest-Deletion of addition is affirmed. <\/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-36016","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9mU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36016","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=36016"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36016\/revisions"}],"predecessor-version":[{"id":36017,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36016\/revisions\/36017"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36016"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36016"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36016"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}