{"id":52214,"date":"2025-03-24T12:09:48","date_gmt":"2025-03-24T06:39:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cadila-pharmaceuticals-ltd-v-acit-2024-115-itr-51-sn-162-taxmann-com-229-ahdtrib-2\/"},"modified":"2025-03-24T12:09:48","modified_gmt":"2025-03-24T06:39:48","slug":"cadila-pharmaceuticals-ltd-v-acit-2024-115-itr-51-sn-162-taxmann-com-229-ahdtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cadila-pharmaceuticals-ltd-v-acit-2024-115-itr-51-sn-162-taxmann-com-229-ahdtrib-2\/","title":{"rendered":"Cadila Pharmaceuticals Ltd. v. ACIT (2024) 115 ITR 51 ((SN)\/ 162 taxmann.com 229 (Ahd)(Trib)"},"content":{"rendered":"<p>Held that the assessee had sufficient interest free funds. Disallowance is deleted. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii) : Interest on borrowed capital-Sufficient  interest free funds-Disallowance is deleted. <\/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-52214","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dAa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52214","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=52214"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52214\/revisions"}],"predecessor-version":[{"id":52215,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52214\/revisions\/52215"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}