{"id":34101,"date":"2023-04-22T17:02:42","date_gmt":"2023-04-22T11:32:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-eih-ltd-2022-329-ctr-95-218-dtr-389-cal-hc\/"},"modified":"2023-04-22T17:02:42","modified_gmt":"2023-04-22T11:32:42","slug":"pcit-v-eih-ltd-2022-329-ctr-95-218-dtr-389-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-eih-ltd-2022-329-ctr-95-218-dtr-389-cal-hc\/","title":{"rendered":"PCIT v. EIH Ltd ( 2022) 329 CTR 95\/ 218 DTR 389 (Cal)( HC)"},"content":{"rendered":"<p>Held that the\u00a0 Assessing Officer has neither examined the assessee\u2019s account nor recorded the satisfaction about the claim. The order of the Tribunal to delete the addition was affirmed. (AY. 2008 -09)<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S .14A : Disallowance of expenditure &#8211; Exempt income \u2013 Failure to record satisfaction \u2013 Deletion of addition is justified.  [ 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-34101","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8S1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34101","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=34101"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34101\/revisions"}],"predecessor-version":[{"id":34102,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34101\/revisions\/34102"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}