{"id":14790,"date":"2021-01-03T14:44:43","date_gmt":"2021-01-03T14:44:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/wm-india-technical-and-consulting-services-pvt-ltd-v-dy-cit-202082-itr-37-sndelhi-trib\/"},"modified":"2021-01-03T14:44:43","modified_gmt":"2021-01-03T14:44:43","slug":"wm-india-technical-and-consulting-services-pvt-ltd-v-dy-cit-202082-itr-37-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/wm-india-technical-and-consulting-services-pvt-ltd-v-dy-cit-202082-itr-37-sndelhi-trib\/","title":{"rendered":"WM India Technical and Consulting Services Pvt. Ltd. v. Dy. CIT (2020)82 ITR 37 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Tribunal held that the Assessing Officer should have recorded his\u00a0 satisfaction about the correctness of the claim of\u00a0 the Assessee. If no such satisfaction is\u00a0 recorded, no disallowance can be\u00a0 made.\u00a0 ( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure &#8211; Exempt income -Not recording the satisfaction- No disallowance can be made [ 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":[21],"tags":[],"class_list":["post-14790","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Qy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14790","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=14790"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14790\/revisions"}],"predecessor-version":[{"id":14791,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14790\/revisions\/14791"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}