{"id":4019,"date":"2019-02-22T12:04:26","date_gmt":"2019-02-22T12:04:26","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-piramal-realty-p-ltd-2019-174-itd-633-mum-trib-2\/"},"modified":"2019-06-14T07:09:35","modified_gmt":"2019-06-14T07:09:35","slug":"dcit-v-piramal-realty-p-ltd-2019-174-itd-633-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-piramal-realty-p-ltd-2019-174-itd-633-mum-trib-2\/","title":{"rendered":"DCIT  v.  Piramal Realty (P.) Ltd. (2019) 174 ITD 633 \/ 198 TTJ 999\/ 176 DTR 242 (Mum.)  (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that;\u00a0 advance of loan to subsidiary due to commercial expediency and corporate strategy, accordingly disallowance of part of interest is held to be not justified. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii) : Interest on borrowed capital-Advance to subsidiary- Commercial expediency-Corporate strategy  -Disallowance of part of interest is held to be not 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":[1],"tags":[],"class_list":["post-4019","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-12P","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4019","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=4019"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4019\/revisions"}],"predecessor-version":[{"id":5741,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4019\/revisions\/5741"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4019"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4019"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}