{"id":35663,"date":"2023-08-24T15:51:19","date_gmt":"2023-08-24T10:21:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-united-shippers-ltd-2022-97-itr-94-mumtrib\/"},"modified":"2023-08-24T15:51:19","modified_gmt":"2023-08-24T10:21:19","slug":"acit-v-united-shippers-ltd-2022-97-itr-94-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-united-shippers-ltd-2022-97-itr-94-mumtrib\/","title":{"rendered":"ACIT v. United Shippers Ltd. (2022) 97 ITR 94 (Mum)(Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Tribunal held that the disallowance deserved to be upheld only to the extent of the working since the assessee suo motu had provided a working restricting the disallowance.\u00a0 (AY.2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Administrative expenses-Suo motu disallowance-Order of CIT(A) deleting the addition made by the Assessing Officer was affirmed. [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-35663","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9hd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35663","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=35663"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35663\/revisions"}],"predecessor-version":[{"id":35664,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35663\/revisions\/35664"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}