{"id":20767,"date":"2021-08-05T16:11:21","date_gmt":"2021-08-05T10:41:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/addlife-investments-p-ltd-v-dcit-2021-187-itd-591-ahd-trib\/"},"modified":"2022-06-07T15:44:58","modified_gmt":"2022-06-07T10:14:58","slug":"addlife-investments-p-ltd-v-dcit-2021-187-itd-591-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/addlife-investments-p-ltd-v-dcit-2021-187-itd-591-ahd-trib\/","title":{"rendered":"Addlife Investments (P.) Ltd. v. DCIT (2021) 187 ITD 591 \/ 201 DTR 145 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that disallowances\u00a0 could not exceed amount of exempt income earned by assessee during year.\u00a0 (AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Disallowance cannot exceed amount 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-20767","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5oX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20767","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=20767"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20767\/revisions"}],"predecessor-version":[{"id":27270,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20767\/revisions\/27270"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20767"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20767"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}