{"id":49961,"date":"2025-01-16T20:00:18","date_gmt":"2025-01-16T14:30:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gujarat-state-fertilizers-and-chemicals-ltd-v-dy-cit-2024-110-itr-641-ahdtrib\/"},"modified":"2025-01-16T20:00:18","modified_gmt":"2025-01-16T14:30:18","slug":"gujarat-state-fertilizers-and-chemicals-ltd-v-dy-cit-2024-110-itr-641-ahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gujarat-state-fertilizers-and-chemicals-ltd-v-dy-cit-2024-110-itr-641-ahdtrib\/","title":{"rendered":"Gujarat State Fertilizers and Chemicals Ltd. v.Dy. CIT (2024) 110 ITR 641 (Ahd)(Trib)"},"content":{"rendered":"<p>The Tribunal held that the Assessing Officer to verify whether current liabilities and provisions not reduced from opening and closing stock of current assets to extent borrowings used for business and whether investment made from assessee\u2019s own Funds. Matter remanded. \u00a0<em>(<\/em>AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A : Disallowance of expenditure-Exempt income-Administrative expenses-Investment made from assessee\u2019s own Funds-Matter remanded.[S.115J,  R.8D] <\/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-49961","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cZP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49961","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=49961"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49961\/revisions"}],"predecessor-version":[{"id":49962,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49961\/revisions\/49962"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49961"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49961"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49961"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}