{"id":3728,"date":"2019-01-19T11:05:56","date_gmt":"2019-01-19T11:05:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/golla-narayana-rao-v-acit-2019-174-itd-67-vishakhatrib-2\/"},"modified":"2019-05-05T09:36:46","modified_gmt":"2019-05-05T09:36:46","slug":"golla-narayana-rao-v-acit-2019-174-itd-67-vishakhatrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/golla-narayana-rao-v-acit-2019-174-itd-67-vishakhatrib-2\/","title":{"rendered":"Golla Narayana Rao  v. ACIT  (2019) 174 ITD 67 \/ 176 DTR 201\/ 198 TTJ 407(Vishakha)(Trib.)"},"content":{"rendered":"<p>Tribunal held that provision is applicable in case of adjustment of loan towards sale of flats. However\u00a0 payment of interest in cash provision is not applicable.\u00a0 (AY. 2012-13, 2014-2015)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 269T : Repayment of loans and deposits-Otherwise than by account payee cheque or account payee bank draft\u2013Provision is applicable in case of adjustment of loan towards sale of flats- Payment of interest in cash provision is not applicable. [S. 271E]<\/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":[1],"tags":[],"class_list":["post-3728","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Y8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3728","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=3728"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3728\/revisions"}],"predecessor-version":[{"id":5340,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3728\/revisions\/5340"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3728"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3728"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3728"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}