{"id":23760,"date":"2022-01-11T12:00:32","date_gmt":"2022-01-11T06:30:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/k-raheja-corp-p-ltd-v-dcit-2021-190-itd-749-mum-trib\/"},"modified":"2022-01-11T12:00:32","modified_gmt":"2022-01-11T06:30:32","slug":"k-raheja-corp-p-ltd-v-dcit-2021-190-itd-749-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/k-raheja-corp-p-ltd-v-dcit-2021-190-itd-749-mum-trib\/","title":{"rendered":"K. Raheja Corp. (P.) Ltd. v. DCIT (2021) 190 ITD 749 (Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal directed the Assessing Officer to\u00a0\u00a0 re-compute expenses disallowance under rule 8D after considering only those investments which had yielded exempt income during year. When the interest free funds exceeded the investment made. Interest disallowance cannot be made.<strong>\u00a0 <\/strong>(AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Expenses in respect of investments yielded income  can only be disallowed-Matter remanded-Interest free funds exceeded the investment made-Interest disallowance cannot be made.  [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-23760","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6be","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23760","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=23760"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23760\/revisions"}],"predecessor-version":[{"id":23761,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23760\/revisions\/23761"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23760"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}