{"id":17435,"date":"2021-05-01T14:23:45","date_gmt":"2021-05-01T08:53:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kodagu-district-co-operative-central-bank-ltd-v-acit-2021-431-itr-356-karnhc\/"},"modified":"2021-05-01T14:23:45","modified_gmt":"2021-05-01T08:53:45","slug":"kodagu-district-co-operative-central-bank-ltd-v-acit-2021-431-itr-356-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kodagu-district-co-operative-central-bank-ltd-v-acit-2021-431-itr-356-karnhc\/","title":{"rendered":"Kodagu District Co-Operative Central Bank Ltd. v. ACIT (2021) 431 ITR 356 (Karn)(HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that\u00a0 from a perusal of the order passed by the Assessing Officer it was evident that the Assessing Officer had not determined the amounts of the expenditure and had not recorded any reasons with regard to correctness of the claim made by the assessee in respect of expenditure, in relation to the income which did not form part of the total income. The disallowance under section\u00a014A\u00a0was not justified.( AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure &#8211; Exempt income -Recording of satisfaction is mandatory- Disallowance was deleted  [ 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-17435","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4xd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17435","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=17435"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17435\/revisions"}],"predecessor-version":[{"id":17436,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17435\/revisions\/17436"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17435"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17435"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}