{"id":16804,"date":"2021-04-16T12:45:37","date_gmt":"2021-04-16T07:15:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kundan-rice-mills-ltd-v-acit-2020-83-itr-466-185-itd-765-delhitrib\/"},"modified":"2021-04-16T12:45:37","modified_gmt":"2021-04-16T07:15:37","slug":"kundan-rice-mills-ltd-v-acit-2020-83-itr-466-185-itd-765-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kundan-rice-mills-ltd-v-acit-2020-83-itr-466-185-itd-765-delhitrib\/","title":{"rendered":"Kundan Rice Mills Ltd. v. ACIT (2020) 83 ITR 466 \/ 185 ITD 765 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that where dividend income earned by assessee was of Rs. 1,80,717\/-which was claimed exempt under section 10(34), disallowance under section 14A read with Rule 8D should not exceed to Rs.1,80,717\/-, i.e., exempt income. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Disallowance  cannot be more than exempt income. [S. 10(34), 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-16804","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4n2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16804","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=16804"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16804\/revisions"}],"predecessor-version":[{"id":16805,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16804\/revisions\/16805"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}