{"id":32579,"date":"2023-02-10T10:46:49","date_gmt":"2023-02-10T05:16:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-tv-today-network-ltd-2022-289-taxman-132-217-dtr-1-328-ctr-204-delhihc\/"},"modified":"2023-02-10T10:46:49","modified_gmt":"2023-02-10T05:16:49","slug":"pcit-v-tv-today-network-ltd-2022-289-taxman-132-217-dtr-1-328-ctr-204-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-tv-today-network-ltd-2022-289-taxman-132-217-dtr-1-328-ctr-204-delhihc\/","title":{"rendered":"PCIT v. TV Today Network Ltd. (2022) 289 Taxman 132 \/ 217 DTR 1\/ 328 CTR 204 (Delhi)(HC)"},"content":{"rendered":"<p>Held that recording of satisfaction is mandatory and\u00a0 disallowance cannot exceed exempt income.(AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Recording of satisfaction is mandatory-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-32579","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8tt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32579","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=32579"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32579\/revisions"}],"predecessor-version":[{"id":32580,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32579\/revisions\/32580"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}