{"id":17075,"date":"2021-04-20T15:03:07","date_gmt":"2021-04-20T09:33:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bahar-agrochem-and-feeds-p-ltd-v-dy-cit-2020-80-itr-24-sn-mum-trib\/"},"modified":"2021-04-20T15:03:07","modified_gmt":"2021-04-20T09:33:07","slug":"bahar-agrochem-and-feeds-p-ltd-v-dy-cit-2020-80-itr-24-sn-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bahar-agrochem-and-feeds-p-ltd-v-dy-cit-2020-80-itr-24-sn-mum-trib\/","title":{"rendered":"Bahar Agrochem And Feeds P. Ltd. v. Dy.CIT (2020) 80 ITR 24 (SN) (Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that only exempt income yielding investments were to be considered to compute the disallowance under section\u00a014A. The disallowance would be made under the normal provisions as well as while computing book profits under section\u00a0115JB\u00a0since the disallowance substantially was comprised of direct expenditure under rule\u00a08D(2)(i).(AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Only exempt income yielding investments to be  considered to compute disallowance. [S. 115JB, 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-17075","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4rp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17075","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=17075"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17075\/revisions"}],"predecessor-version":[{"id":17076,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17075\/revisions\/17076"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17075"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17075"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}