{"id":15601,"date":"2021-03-11T15:03:50","date_gmt":"2021-03-11T09:33:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-brigade-enterprises-ltd-no-2-2020-429-itr-615-2021-318-ctr-325-197-dtr-319-karn-hc\/"},"modified":"2021-08-29T09:54:05","modified_gmt":"2021-08-29T04:24:05","slug":"cit-v-brigade-enterprises-ltd-no-2-2020-429-itr-615-2021-318-ctr-325-197-dtr-319-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-brigade-enterprises-ltd-no-2-2020-429-itr-615-2021-318-ctr-325-197-dtr-319-karn-hc\/","title":{"rendered":"CIT v. Brigade Enterprises Ltd. (No. 2) (2020) 429 ITR 615 \/ (2021) 318 CTR 325 \/ 197 DTR 319 \/ 278 Taxman 81(Karn.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the Tribunal had rightly concluded that the Assessing Officer had not recorded the satisfaction with regard to the claim of the assessee for disallowance under section\u00a014A\u00a0read with rule 8D(2). Section\u00a014A\u00a0was not applicable. (AY. 2009 -2010)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Failure by Assessing Officer to record dissatisfaction-No disallowance  could 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-15601","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-43D","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15601","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=15601"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15601\/revisions"}],"predecessor-version":[{"id":21201,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15601\/revisions\/21201"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15601"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15601"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}