{"id":61103,"date":"2026-06-25T10:45:58","date_gmt":"2026-06-25T05:15:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/patidar-builder-p-ltd-v-assessing-officer-2025-214-itd-77-indore-trib-2\/"},"modified":"2026-06-25T10:45:58","modified_gmt":"2026-06-25T05:15:58","slug":"patidar-builder-p-ltd-v-assessing-officer-2025-214-itd-77-indore-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/patidar-builder-p-ltd-v-assessing-officer-2025-214-itd-77-indore-trib-2\/","title":{"rendered":"Patidar Builder (P.) Ltd. v. Assessing Officer (2025) 214 ITD 77 (Indore) (Trib.)"},"content":{"rendered":"<p>Held that the assessee had used borrowed funds for giving interest-free loans and advances. Disallowance of interest was deleted.(AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii): Interest on borrowed capital-sufficient non-interest-bearing funds\u2013car loan\u2013disallowance of interest is not justified. <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61103","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fTx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61103","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=61103"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61103\/revisions"}],"predecessor-version":[{"id":61104,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61103\/revisions\/61104"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61103"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61103"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}