{"id":51299,"date":"2025-02-19T11:21:59","date_gmt":"2025-02-19T05:51:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/moonlight-properties-p-ltd-v-acit-2024113-itr-705-chdtrib\/"},"modified":"2025-02-19T11:21:59","modified_gmt":"2025-02-19T05:51:59","slug":"moonlight-properties-p-ltd-v-acit-2024113-itr-705-chdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/moonlight-properties-p-ltd-v-acit-2024113-itr-705-chdtrib\/","title":{"rendered":"Moonlight Properties P. Ltd. v. ACIT (2024)113 ITR 705 (Chd)(Trib)"},"content":{"rendered":"<p>Held that the assessee\u2019s balance-sheet to confirm the availability of interest-free funds with the assessee for the year under consideration. These documents were not made available to the authorities and were very relevant for adjudicating the matter Accordingly matter is remanded to the Assessing Officer to ascertain availability of sufficient interest-free funds.\u00a0 \u00a0\u00a0(AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii) :Interest on borrowed capital-Advance paid to director-Matter remanded to ascertain availability of sufficient interest-free funds.  <\/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-51299","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dlp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51299","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=51299"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51299\/revisions"}],"predecessor-version":[{"id":51300,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51299\/revisions\/51300"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}