{"id":17892,"date":"2021-05-10T16:34:46","date_gmt":"2021-05-10T11:04:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/maharaja-shree-umaid-mills-ltd-v-dy-cit-2020-83-itr-498-jaipurtrib\/"},"modified":"2021-05-10T16:34:46","modified_gmt":"2021-05-10T11:04:46","slug":"maharaja-shree-umaid-mills-ltd-v-dy-cit-2020-83-itr-498-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/maharaja-shree-umaid-mills-ltd-v-dy-cit-2020-83-itr-498-jaipurtrib\/","title":{"rendered":"Maharaja Shree Umaid Mills Ltd. v. Dy. CIT (2020) 83 ITR 498 (Jaipur)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the disallowance of expenditure under section\u00a014A\u00a0exceeded the dividend income claimed as exempt by the assessee. The disallowance on account of administrative expenses under rule\u00a08D(2)(iii)\u00a0was to be restricted to the extent of exempt income claimed by the assessee<em>.<\/em> (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Administrative expenses-Restricted to the extent of exempt income. [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-17892","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4EA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17892","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=17892"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17892\/revisions"}],"predecessor-version":[{"id":17893,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17892\/revisions\/17893"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17892"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17892"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}