{"id":27057,"date":"2022-05-21T11:03:00","date_gmt":"2022-05-21T05:33:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shivnarayan-nemani-shares-stock-brokers-p-ltd-v-dcit-2022-192-itd-50-mum-trib\/"},"modified":"2022-05-21T11:03:00","modified_gmt":"2022-05-21T05:33:00","slug":"shivnarayan-nemani-shares-stock-brokers-p-ltd-v-dcit-2022-192-itd-50-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shivnarayan-nemani-shares-stock-brokers-p-ltd-v-dcit-2022-192-itd-50-mum-trib\/","title":{"rendered":"Shivnarayan Nemani Shares &#038; Stock Brokers (P) Ltd. v. DCIT (2022) 192 ITD 50 (Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that only those investments are to be considered for computing average value of investment which yielded exempt income during year.(AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A : Disallowance of expenditure-Exempt income-Only the value of investments  which yielded exempt income during year. [R. 8D (iii] <\/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-27057","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-72p","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27057","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=27057"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27057\/revisions"}],"predecessor-version":[{"id":27058,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27057\/revisions\/27058"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27057"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27057"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27057"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}