{"id":25933,"date":"2022-03-27T10:58:50","date_gmt":"2022-03-27T05:28:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/add-cit-v-pnb-gilts-ltd-2021-90-itr-16-sn-delhitrib\/"},"modified":"2022-03-27T10:58:50","modified_gmt":"2022-03-27T05:28:50","slug":"add-cit-v-pnb-gilts-ltd-2021-90-itr-16-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/add-cit-v-pnb-gilts-ltd-2021-90-itr-16-sn-delhitrib\/","title":{"rendered":"Add. CIT v. PNB Gilts Ltd. (2021) 90 ITR 16 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that matter remanded to the Assessing Officer to decide issue afresh and apportionment of expenses towards dividend income from shares held as stock in trade. (AY 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Investment from interest free funds-Shares held  as stock in trade-Matter remanded. [S. 36(1)(iii), 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-25933","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Kh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25933","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=25933"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25933\/revisions"}],"predecessor-version":[{"id":25934,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25933\/revisions\/25934"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25933"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25933"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}