{"id":52514,"date":"2025-04-05T10:13:28","date_gmt":"2025-04-05T04:43:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/west-bengal-state-co-operative-agriculture-and-rural-development-bank-ltd-v-acit-2024116-itr-610-koltrib\/"},"modified":"2025-04-05T10:13:28","modified_gmt":"2025-04-05T04:43:28","slug":"west-bengal-state-co-operative-agriculture-and-rural-development-bank-ltd-v-acit-2024116-itr-610-koltrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/west-bengal-state-co-operative-agriculture-and-rural-development-bank-ltd-v-acit-2024116-itr-610-koltrib\/","title":{"rendered":"West Bengal State Co-Operative Agriculture And Rural Development Bank Ltd. v. ACIT (2024)116 ITR 610 (Kol)(Trib)"},"content":{"rendered":"<p>Held that the\u00a0\u00a0 issue which was not examined in first round of litigation is cannot be\u00a0 raised in second round of litigation. Only the expenditure attributable to earning of interest income is allowable (AY.2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 56 : Income from other sources-Interest income-Lending to members-Only the expenditure attributable to earning of interest income is allowable-Issue which was not examined in first round of litigation is cannot be  raised in second round of litigation.  [S. 57.80P(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-52514","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dF0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52514","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=52514"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52514\/revisions"}],"predecessor-version":[{"id":52515,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52514\/revisions\/52515"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}