{"id":17968,"date":"2021-05-10T16:51:06","date_gmt":"2021-05-10T11:21:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kumar-urban-development-ltd-v-ito-2020-84-itr-17-sn-pune-trib\/"},"modified":"2021-05-10T16:51:06","modified_gmt":"2021-05-10T11:21:06","slug":"kumar-urban-development-ltd-v-ito-2020-84-itr-17-sn-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kumar-urban-development-ltd-v-ito-2020-84-itr-17-sn-pune-trib\/","title":{"rendered":"Kumar Urban Development Ltd. v. ITO (2020) 84 ITR 17 (SN) (Pune) (Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 Share application money pending allotment at\u00a0 year end-Not to be treated as investment yielding exempt income. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Share application money pending allotment at  year end-Not to be treated as investment yielding 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-17968","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4FO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17968","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=17968"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17968\/revisions"}],"predecessor-version":[{"id":17969,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17968\/revisions\/17969"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17968"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17968"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17968"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}