{"id":42858,"date":"2024-05-17T16:13:27","date_gmt":"2024-05-17T10:43:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/samira-constructions-india-ltd-v-dcit-2023-198-itd-264-mum-trib\/"},"modified":"2024-05-17T16:13:27","modified_gmt":"2024-05-17T10:43:27","slug":"samira-constructions-india-ltd-v-dcit-2023-198-itd-264-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/samira-constructions-india-ltd-v-dcit-2023-198-itd-264-mum-trib\/","title":{"rendered":"Samira Constructions (India) Ltd. v. DCIT (2023) 198 ITD 264 (Mum) (Trib.)"},"content":{"rendered":"<p>Held that while calculating proportionate disallowance this amount of own funds were not considered by authorities below therefore the Assessing Officer is\u00a0 directed to work out figure of interest disallowance considering\u00a0 the assessess\u2019s own funds. (AY. 2010-11 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii) :Interest on borrowed capital-Own funds-Advance of loan-Assessing Officer is  directed to work out figure of interest disallowance considering figure of assessee&#8217;s own fund.<\/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-42858","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b9g","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42858","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=42858"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42858\/revisions"}],"predecessor-version":[{"id":42859,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42858\/revisions\/42859"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}