{"id":210,"date":"2018-04-29T10:13:30","date_gmt":"2018-04-29T10:13:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/arnav-gruh-ltd-v-dcit-2018-168-itd-518-mum-trib\/"},"modified":"2018-04-29T10:13:30","modified_gmt":"2018-04-29T10:13:30","slug":"arnav-gruh-ltd-v-dcit-2018-168-itd-518-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arnav-gruh-ltd-v-dcit-2018-168-itd-518-mum-trib\/","title":{"rendered":"Arnav Gruh Ltd.  v. DCIT  (2018) 168 ITD 518   (Mum)  (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assesse , the Tribunal held that ; though the power of CIT(A) is co \u2013terminus with that of Assessing officer , it is Assessing Officer who has to record his satisfaction with regard to correctness of assessee&#8217;s claim before proceeding to disallow expenditure under section 14A and satisfaction to be recorded by Assessing Officer under section 14A(2) cannot be substituted by satisfaction recorded by first appellate authority. ( AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure &#8211; Exempt income \u2013Satisfaction to be recorded by the Assessing Officer ,it cannot be substituted by recorded satisfaction of  Commissioner of Income tax ( Appeals)  [  S. 251,  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":[1],"tags":[],"class_list":["post-210","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3o","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/210","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=210"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/210\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}