{"id":567,"date":"2018-04-30T10:16:13","date_gmt":"2018-04-30T10:16:13","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-kerala-state-financial-enterprises-ltd-2018-402-itr-25-ker-hc\/"},"modified":"2018-04-30T10:16:13","modified_gmt":"2018-04-30T10:16:13","slug":"cit-v-kerala-state-financial-enterprises-ltd-2018-402-itr-25-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-kerala-state-financial-enterprises-ltd-2018-402-itr-25-ker-hc\/","title":{"rendered":"CIT v. Kerala State Financial Enterprises Ltd. (2018) 402 ITR 25 (Ker) (HC)"},"content":{"rendered":"<p>Allowing the appeal of the revenue the Court held that ; Finance Charges such as interest received from hire purchase transactions and other Interest was held to   chargeable to tax  .( AY. 1997 -98)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Interest-Tax Act, 1974  <\/p>\n<p>S. 2(5B)( vi): Financial Company \u2014 Finance Charges such as interest received from hire purchase transactions and other Interest was held to   chargeable to tax .[ S.8(2) ]<\/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":[1],"tags":[],"class_list":["post-567","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-99","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/567","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=567"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/567\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}