{"id":6966,"date":"2019-09-05T07:55:02","date_gmt":"2019-09-05T07:55:02","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-chiripal-poly-films-ltd-2019-177-itd-441-mum-trib-2\/"},"modified":"2020-01-19T09:46:12","modified_gmt":"2020-01-19T09:46:12","slug":"ito-v-chiripal-poly-films-ltd-2019-177-itd-441-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-chiripal-poly-films-ltd-2019-177-itd-441-mum-trib-2\/","title":{"rendered":"ITO  v. Chiripal Poly Films Ltd. (2019) 177 ITD 441 \/ 202 TTJ 317\/ 184 DTR 162(Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 interest and other charges paid to bank\u00a0 was capitalized in capital work-in-progress account. Accordingly addition cannot be made while computing book profit. (AY.2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-interest and other charges paid to bank  was capitalized in capital work-in-progress account\u2013Addition cannot be made while computing book profit. [S. 115JB]<\/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-6966","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Om","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6966","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=6966"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6966\/revisions"}],"predecessor-version":[{"id":9268,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6966\/revisions\/9268"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6966"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6966"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6966"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}