{"id":49821,"date":"2025-01-12T17:41:56","date_gmt":"2025-01-12T12:11:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/saptagiri-pattina-souharda-sahakari-sangha-niyamitha-v-ito-2024-207-itd-41-bang-trib\/"},"modified":"2025-01-12T17:41:56","modified_gmt":"2025-01-12T12:11:56","slug":"saptagiri-pattina-souharda-sahakari-sangha-niyamitha-v-ito-2024-207-itd-41-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/saptagiri-pattina-souharda-sahakari-sangha-niyamitha-v-ito-2024-207-itd-41-bang-trib\/","title":{"rendered":"Saptagiri Pattina Souharda Sahakari Sangha Niyamitha. v. ITO (2024) 207 ITD 41 (Bang) (Trib.)"},"content":{"rendered":"<p>Assessee claimed deduction of expenditure incurred in connection with interest received on investments made in co-operative banks. Tribunal\u00a0\u00a0 remanded back to Assessing Officer for determining cost of funds for earning interest income. (AY. 2017 18, 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 57 : Income from other sources-Deductions-Interest-Cost of funds on  interest income-Matter remanded.[S. 56, 80P(2)(a)(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-49821","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cXz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49821","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=49821"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49821\/revisions"}],"predecessor-version":[{"id":49822,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49821\/revisions\/49822"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49821"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49821"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49821"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}