{"id":35645,"date":"2023-08-24T15:44:49","date_gmt":"2023-08-24T10:14:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/care-ratings-ltd-v-acit-2022-215-ttj-28-210-dtr-123-mumtrib\/"},"modified":"2023-08-24T15:44:49","modified_gmt":"2023-08-24T10:14:49","slug":"care-ratings-ltd-v-acit-2022-215-ttj-28-210-dtr-123-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/care-ratings-ltd-v-acit-2022-215-ttj-28-210-dtr-123-mumtrib\/","title":{"rendered":"Care Ratings Ltd. v. ACIT (2022) 215 TTJ 28 \/ 210 DTR 123 (Mum)(Trib)"},"content":{"rendered":"<p>Held that in the absence of clear finding by the AO with reference to the assessee&#8217;s accounts as to how the other expenditure claimed by the assessed in respect of its non exempt income were related to its exempt income, disallowance\u00a0 made by the AO\u00a0 was deleted.\u00a0 (AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-No clear findings-Accounts not rejected-Disallowance was vacated. [R. 8D(2)(iii)]   <\/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-35645","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9gV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35645","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=35645"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35645\/revisions"}],"predecessor-version":[{"id":35646,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35645\/revisions\/35646"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}