{"id":4753,"date":"2019-04-08T07:59:15","date_gmt":"2019-04-08T07:59:15","guid":{"rendered":"http:\/\/itatonline.org\/digest\/manish-films-p-ltd-v-ito-2019-175-itd-121-indore-trib\/"},"modified":"2019-04-08T07:59:15","modified_gmt":"2019-04-08T07:59:15","slug":"manish-films-p-ltd-v-ito-2019-175-itd-121-indore-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/manish-films-p-ltd-v-ito-2019-175-itd-121-indore-trib\/","title":{"rendered":"Manish Films (P.) Ltd. v. ITO (2019) 175 ITD 121 (Indore)   (Trib.)"},"content":{"rendered":"<p>Tribunal held that the assessee had categorically stated before Assessing Officer that it had paid interest to M.P. Finance Corporation being a State entity. In such a situation, Assessing Officer should have verified from M.P. Finance Corporation regarding payment of interest .Since Assessing Officer failed to make necessary enquiries, impugned disallowance was to be deleted. (AY. 2010 -11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions  on actual payment\u2013Interest\u2013Disallowance made without making enquiries from State Finance corporation was deleted.<\/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-4753","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1eF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4753","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=4753"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4753\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4753"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4753"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4753"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}