{"id":53729,"date":"2025-05-08T12:15:32","date_gmt":"2025-05-08T06:45:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jaipur-vidyut-vitran-nigam-ltd-v-dcit-2024-230-ttj-748-240-dtr-353-38-nypttj-690-164-taxmann-com-282-jaipurtrib\/"},"modified":"2025-05-08T12:15:32","modified_gmt":"2025-05-08T06:45:32","slug":"jaipur-vidyut-vitran-nigam-ltd-v-dcit-2024-230-ttj-748-240-dtr-353-38-nypttj-690-164-taxmann-com-282-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jaipur-vidyut-vitran-nigam-ltd-v-dcit-2024-230-ttj-748-240-dtr-353-38-nypttj-690-164-taxmann-com-282-jaipurtrib\/","title":{"rendered":"Jaipur Vidyut Vitran Nigam Ltd. v. DCIT (2024) 230 TTJ 748 \/ 240 DTR 353 \/ 38 NYPTTJ 690 \/ 164 taxmann.com 282 (Jaipur)(Trib)"},"content":{"rendered":"<p>Held that neither the State Government nor the World Bank falls under the definition of public financial institution, State financial corporation, State industrial investment corporation, NBFC, scheduled bank or co-operative bank and, therefore, interest payable on loan taken from State Government\/world bank is not covered within the provision of S. 43B.\u00a0 Collection of electricity duty and subsequent transfer to the State Government, no disallowance can be made u\/s\u00a0 43B of the Act.\u00a0\u00a0 (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions on actual payment-Unpaid interest on loan taken from world bank-Public financial institution-Unpaid interest no disallowance can be made-Electricity duty-Collection and subsequent transfer to the State Government-No disallowance can be made. [S. 43B(a)]  <\/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-53729","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dYB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53729","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=53729"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53729\/revisions"}],"predecessor-version":[{"id":53730,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53729\/revisions\/53730"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53729"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53729"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}