{"id":5820,"date":"2019-06-19T12:40:05","date_gmt":"2019-06-19T12:40:05","guid":{"rendered":"http:\/\/itatonline.org\/digest\/unitech-ltd-v-dcit-2019-176-itd-266-delhitrib-4\/"},"modified":"2019-06-19T12:40:05","modified_gmt":"2019-06-19T12:40:05","slug":"unitech-ltd-v-dcit-2019-176-itd-266-delhitrib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/unitech-ltd-v-dcit-2019-176-itd-266-delhitrib-4\/","title":{"rendered":"Unitech Ltd. v. DCIT  (2019)  176 ITD 266 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that payment of interest was made as part of contract to unrelated parties is held to be allowable as deduction on commercial expediency. (AY. 2011-12).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure\u2013Interest-Commercial expediency \u2013Unrelated parties-Payment was made as part of contract\u2013 Disallowances cannot be made. [S. 36(1)(iii)]<\/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-5820","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1vS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5820","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=5820"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5820\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5820"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5820"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}