{"id":6784,"date":"2019-08-26T12:44:35","date_gmt":"2019-08-26T12:44:35","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-harrisons-malayalam-ltd-2019-414-itr-344-ker-hc\/"},"modified":"2020-01-12T08:14:38","modified_gmt":"2020-01-12T08:14:38","slug":"cit-v-harrisons-malayalam-ltd-2019-414-itr-344-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-harrisons-malayalam-ltd-2019-414-itr-344-ker-hc\/","title":{"rendered":"CIT  v. Harrisons Malayalam Ltd. (2019) 414 ITR 344 \/ 183 DTR 302\/ 266 Taxman 414\/ 311 CTR 802(Ker.)(HC)"},"content":{"rendered":"<p>Loan to sister concern from non \u2013interest bearing funds. No disallowance can be made. (AY. 2006 -07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii) : Interest on borrowed capital-Loan to sister concern from non \u2013interest bearing funds\u2013No disallowance can be made.<\/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-6784","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Lq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6784","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=6784"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6784\/revisions"}],"predecessor-version":[{"id":9189,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6784\/revisions\/9189"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6784"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6784"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6784"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}