{"id":15927,"date":"2021-03-24T12:23:29","date_gmt":"2021-03-24T06:53:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-asian-grantio-india-ltd-2020-182-itd-441-ahd-trib-2\/"},"modified":"2021-03-24T12:23:29","modified_gmt":"2021-03-24T06:53:29","slug":"dcit-v-asian-grantio-india-ltd-2020-182-itd-441-ahd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-asian-grantio-india-ltd-2020-182-itd-441-ahd-trib-2\/","title":{"rendered":"DCIT v. Asian Grantio India Ltd. (2020) 182 ITD 441 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that ,disallowance u\/s. 14A read with Rule 8D\u00a0 cannot resorted while determining\u00a0 the book profit .(AY. 2012-13 , 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Exempt income-Disallowance u\/s. 14A read with Rule 8D  cannot resorted while determining  the book profit. [S.14A , 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-15927","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-48T","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15927","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=15927"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15927\/revisions"}],"predecessor-version":[{"id":15928,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15927\/revisions\/15928"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}