{"id":49973,"date":"2025-01-16T20:07:36","date_gmt":"2025-01-16T14:37:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/il-and-fs-energy-development-ltd-v-asst-cit-2024110-itr-23-sn-delhitrib\/"},"modified":"2025-01-16T20:07:36","modified_gmt":"2025-01-16T14:37:36","slug":"il-and-fs-energy-development-ltd-v-asst-cit-2024110-itr-23-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/il-and-fs-energy-development-ltd-v-asst-cit-2024110-itr-23-sn-delhitrib\/","title":{"rendered":"Il and Fs Energy Development Ltd. v. Asst. CIT (2024)110 ITR 23 (SN) (Delhi)(Trib)"},"content":{"rendered":"<p>Held that interest had to related parties cannot be disallowed only on the ground that the interest paid was higher than the bank interest. Addition is deleted. (AY.2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii) :Interest on borrowed capital-Interest paid to related parties higher than interest paid to banks-Disallowance is deleted. [S. 37(1)]<\/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-49973","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d01","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49973","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=49973"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49973\/revisions"}],"predecessor-version":[{"id":49974,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49973\/revisions\/49974"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}