{"id":3507,"date":"2018-12-30T07:50:39","date_gmt":"2018-12-30T07:50:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-state-bank-of-patiala-2018-99-taxmann-com-285-259-taxman-315-p-h-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-state-bank-of-patiala-2018-259-taxman-314-sc\/"},"modified":"2018-12-30T07:50:39","modified_gmt":"2018-12-30T07:50:39","slug":"pcit-v-state-bank-of-patiala-2018-99-taxmann-com-285-259-taxman-315-p-h-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-state-bank-of-patiala-2018-259-taxman-314-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-state-bank-of-patiala-2018-99-taxmann-com-285-259-taxman-315-p-h-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-state-bank-of-patiala-2018-259-taxman-314-sc\/","title":{"rendered":"PCIT v. State Bank of Patiala ( 2018) 99 taxmann.com 285 \/ 259 Taxman 315 ( P&#038; H) (HC) Editorial: SLP of revenue is dismissed , PCIT v. State Bank of Patiala ( 2018) 259 Taxman 314( SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that\u00a0disallowance u\/s 14A cannot exceed exempt income .( AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure &#8211; Exempt income \u2013 Disallowance cannot exceed exempt  income [ S. 263 ,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":[1],"tags":[],"class_list":["post-3507","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Uz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3507","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=3507"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3507\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3507"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3507"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}