{"id":4837,"date":"2019-04-10T12:55:27","date_gmt":"2019-04-10T12:55:27","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sangeetha-jain-smt-v-acit-2019-261-taxman-220-karn-hc\/"},"modified":"2019-06-25T12:00:12","modified_gmt":"2019-06-25T12:00:12","slug":"sangeetha-jain-smt-v-acit-2019-261-taxman-220-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sangeetha-jain-smt-v-acit-2019-261-taxman-220-karn-hc\/","title":{"rendered":"Sangeetha Jain  (Smt.)  v. ACIT (2019) 414 ITR 61\/ 261 Taxman 220 (Karn.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that the assessee, failed\u00a0 to establish that the\u00a0\u00a0 expenses related to Hotel\u00a0 business was\u00a0 her\u00a0 proprietorship business. Accordingly the\u00a0 Disallowance was confirmed. (AY. 2000-01 and 2001-02)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii) : Interest on borrowed capital\u2013Failure to establish that the   expenses related to Hotel  business was  her  proprietorship business \u2013 Disallowance was confirmed.<\/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-4837","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1g1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4837","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=4837"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4837\/revisions"}],"predecessor-version":[{"id":5945,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4837\/revisions\/5945"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4837"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}