{"id":14940,"date":"2021-01-22T11:40:24","date_gmt":"2021-01-22T11:40:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ameya-logistics-pvt-ltd-v-dy-cit-2020-83-itr-46-sn-mum-trib\/"},"modified":"2021-01-22T11:40:24","modified_gmt":"2021-01-22T11:40:24","slug":"ameya-logistics-pvt-ltd-v-dy-cit-2020-83-itr-46-sn-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ameya-logistics-pvt-ltd-v-dy-cit-2020-83-itr-46-sn-mum-trib\/","title":{"rendered":"Ameya Logistics Pvt. Ltd. v. Dy. CIT (2020) 83 ITR 46 (SN) (Mum.) (Trib.)"},"content":{"rendered":"<p>Tribunal held that for the purpose of computing the average value of investments while calculating the disallowance under section\u00a014A\u00a0read with rule\u00a08D, only those investments were to be considered which had yielded exempt income during the year under consideration. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Only investments yielding exempt income during year to be considered for computing average value of  investments. [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-14940","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3SY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14940","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=14940"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14940\/revisions"}],"predecessor-version":[{"id":14941,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14940\/revisions\/14941"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14940"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14940"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}