{"id":16948,"date":"2021-04-16T14:20:40","date_gmt":"2021-04-16T08:50:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/k-b-mehta-construction-p-ltd-v-dcit-2020-185-itd-81-ahd-trib-3\/"},"modified":"2021-04-16T14:20:40","modified_gmt":"2021-04-16T08:50:40","slug":"k-b-mehta-construction-p-ltd-v-dcit-2020-185-itd-81-ahd-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/k-b-mehta-construction-p-ltd-v-dcit-2020-185-itd-81-ahd-trib-3\/","title":{"rendered":"K. B. Mehta Construction (P.) Ltd. v. DCIT (2020) 185 ITD 81 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that since there is no mechanism provided under clause (f) to make disallowance independently, disallowance was to be limited to 1 per cent of exempted income on an adhoc basis subject to condition that disallowance should not exceed amount of disallowance as determined under section 14A. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB :  Book profit-Disallowances made under section 14A could not be applied while computing 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-16948","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4pm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16948","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=16948"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16948\/revisions"}],"predecessor-version":[{"id":16949,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16948\/revisions\/16949"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}