{"id":35635,"date":"2023-08-24T15:41:11","date_gmt":"2023-08-24T10:11:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-amrutlal-babaldas-patel-202298-itr-131-surat-trib\/"},"modified":"2023-08-24T15:41:11","modified_gmt":"2023-08-24T10:11:11","slug":"acit-v-amrutlal-babaldas-patel-202298-itr-131-surat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-amrutlal-babaldas-patel-202298-itr-131-surat-trib\/","title":{"rendered":"ACIT v. Amrutlal Babaldas Patel (2022)98 ITR 131 (Surat) (Trib)"},"content":{"rendered":"<p>The Tribunal Held, that when no exempt income was claimed by the assessee in its computation of income no disallowance under section\u00a014A\u00a0was warranted. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-No exempt income during the relevant year-Disallowance not warranted. [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-35635","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9gL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35635","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=35635"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35635\/revisions"}],"predecessor-version":[{"id":35636,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35635\/revisions\/35636"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35635"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35635"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}