{"id":34202,"date":"2023-04-22T22:18:27","date_gmt":"2023-04-22T16:48:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/yamini-khandelwal-smt-v-acit-2022-197-itd-520-kol-trib\/"},"modified":"2023-08-12T10:08:59","modified_gmt":"2023-08-12T04:38:59","slug":"yamini-khandelwal-smt-v-acit-2022-197-itd-520-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/yamini-khandelwal-smt-v-acit-2022-197-itd-520-kol-trib\/","title":{"rendered":"Yamini Khandelwal (Smt.) v. ACIT (2022) 197 ITD 520\/ 220 TTJ 485\/ 219 DTR 201   (Kol.) (Trib.)\/Suraj Khandelwal v. ACIT (2022)  197 ITD 520\/   220 TTJ 485\/ 219 DTR 201   (Kol)   (Trib.)"},"content":{"rendered":"<p>Held that disallowance under section 14A is\u00a0 to be restricted to extent of only those investments which yielded exempt income, for which assessee had furnished a detailed working. Addition on\u00a0 notional interest-Matter remanded for verification.\u00a0 (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Disallowance is restricted to extent of considering only those investments which yielded exempt income-Notional interest-Matter remanded for verification.   [S. 4,  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-34202","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8TE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34202","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=34202"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34202\/revisions"}],"predecessor-version":[{"id":35392,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34202\/revisions\/35392"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}