{"id":23766,"date":"2022-01-11T12:01:33","date_gmt":"2022-01-11T06:31:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jaswantlal-j-shah-v-acit-2021-190-itd-157-mum-trib\/"},"modified":"2022-04-03T06:03:48","modified_gmt":"2022-04-03T00:33:48","slug":"jaswantlal-j-shah-v-acit-2021-190-itd-157-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jaswantlal-j-shah-v-acit-2021-190-itd-157-mum-trib\/","title":{"rendered":"Jaswantlal J. Shah. v. ACIT (2021) 190 ITD 157 (Mum.)(Trib.)\/ MKJ Enterprises Ltd .v. DCIT (2020) 212 TTJ 507 (Kol)( Trib)\/ACIT v.   Madura Garments Lifestyle Retail Co. Ltd. (2021)92 ITR 11  (SN) (Mum) ( Trib)\/JCIT v. T. V. Today Network Ltd. (2021)92 ITR 53  (SN)(Delhi) ( Trib)\/Century Real Estate Holdings Pvt Ltd v. Dy.CIT ( 2021 ) 92 ITR 32 ( Bang)( Trib)   Century Real Estate Holdings Pvt Ltd v. Dy.CIT ( 2021 ) 92 ITR 32 ( Bang)( Trib)"},"content":{"rendered":"<p>Tribunal held that disallowance cannot exceed exempt income earned by assessee during year. (AY. 2009-10 to 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A : Disallowance of expenditure-Exempt income-Disallowance cannot exceed the 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-23766","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6bk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23766","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=23766"}],"version-history":[{"count":6,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23766\/revisions"}],"predecessor-version":[{"id":26134,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23766\/revisions\/26134"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23766"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23766"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}