{"id":28952,"date":"2022-08-02T10:59:40","date_gmt":"2022-08-02T05:29:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bcl-secure-premises-pvt-ltd-v-acit-202293-itr-267-delhitrib-ito-v-mvl-credit-holdings-and-leasing-ltd-2022-93-itr-533-delhitrib\/"},"modified":"2022-08-02T10:59:40","modified_gmt":"2022-08-02T05:29:40","slug":"bcl-secure-premises-pvt-ltd-v-acit-202293-itr-267-delhitrib-ito-v-mvl-credit-holdings-and-leasing-ltd-2022-93-itr-533-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bcl-secure-premises-pvt-ltd-v-acit-202293-itr-267-delhitrib-ito-v-mvl-credit-holdings-and-leasing-ltd-2022-93-itr-533-delhitrib\/","title":{"rendered":"BCL Secure Premises Pvt. Ltd. v. ACIT (2022)93 ITR 267 (Delhi)(Trib) ITO v. MVL Credit Holdings And Leasing Ltd. (2022) 93 ITR 533 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 the disallowance under section\u00a014A\u00a0could not exceed the exempt income. (AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Disallowance cannot exceed 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-28952","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7wY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28952","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=28952"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28952\/revisions"}],"predecessor-version":[{"id":28953,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28952\/revisions\/28953"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28952"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28952"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}