{"id":16548,"date":"2021-04-14T10:57:48","date_gmt":"2021-04-14T05:27:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/anant-raj-ltd-v-acit-2020-184-itd-820-delhitrib\/"},"modified":"2021-04-14T10:57:48","modified_gmt":"2021-04-14T05:27:48","slug":"anant-raj-ltd-v-acit-2020-184-itd-820-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anant-raj-ltd-v-acit-2020-184-itd-820-delhitrib\/","title":{"rendered":"Anant Raj Ltd. v. ACIT (2020) 184 ITD 820 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that only average value of investment which has yielded income during year shall only be considered for purpose of disallowance. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Average value of investment which has yielded income during year shall only be considered for purpose of disallowance. [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-16548","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4iU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16548","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=16548"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16548\/revisions"}],"predecessor-version":[{"id":16549,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16548\/revisions\/16549"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}