{"id":43206,"date":"2024-06-07T19:21:22","date_gmt":"2024-06-07T13:51:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-tupelo-builders-p-ltd-2023-199-itd-58-221-ttj-192-delhitrib-2\/"},"modified":"2024-06-07T19:21:22","modified_gmt":"2024-06-07T13:51:22","slug":"acit-v-tupelo-builders-p-ltd-2023-199-itd-58-221-ttj-192-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-tupelo-builders-p-ltd-2023-199-itd-58-221-ttj-192-delhitrib-2\/","title":{"rendered":"ACIT v. Tupelo Builders (P.) Ltd. (2023) 199 ITD 58 \/ 221 TTJ 192 (Delhi)(Trib)"},"content":{"rendered":"<p>Expenses incurred by towards interest and processing charges paid on loan borrowed for buying said let out property is\u00a0 allowable as deduction. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Interest and processing charges-Letting of properties assessed as business income-Allowable as deduction. [S. 28(i)] <\/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-43206","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-beS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43206","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=43206"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43206\/revisions"}],"predecessor-version":[{"id":43207,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43206\/revisions\/43207"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}