{"id":10673,"date":"2020-03-22T06:35:56","date_gmt":"2020-03-22T06:35:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/doon-valley-foods-p-ltd-v-ito-2020-181-itd-18-chd-trib-2\/"},"modified":"2020-03-22T06:35:56","modified_gmt":"2020-03-22T06:35:56","slug":"doon-valley-foods-p-ltd-v-ito-2020-181-itd-18-chd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/doon-valley-foods-p-ltd-v-ito-2020-181-itd-18-chd-trib-2\/","title":{"rendered":"Doon Valley Foods (P.) Ltd. v. ITO (2020) 181 ITD 18 (Chd.) (Trib.)"},"content":{"rendered":"<p>Assessee had earned long-term capital gain on shares during year which was claimed as exempt under S. 10(38) of the Act.\u00a0 However, no expenditure in relation to exempt income had been disallowed.\u00a0 AO disallowed expenditure. Tribunal up held the disallowances made by the AO. (AY. 2011-12 to 2014-15).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Long term capital gains\u2013AO is justified in making disallowance.  [S. 10(38), R. 8D]<\/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-10673","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2M9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10673","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=10673"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10673\/revisions"}],"predecessor-version":[{"id":10674,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10673\/revisions\/10674"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10673"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10673"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10673"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}