{"id":41052,"date":"2024-04-01T16:07:57","date_gmt":"2024-04-01T10:37:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/matrimony-com-ltd-v-acit-2023101-itr-253-chennaitrib\/"},"modified":"2024-04-01T16:07:57","modified_gmt":"2024-04-01T10:37:57","slug":"matrimony-com-ltd-v-acit-2023101-itr-253-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/matrimony-com-ltd-v-acit-2023101-itr-253-chennaitrib\/","title":{"rendered":"Matrimony.Com Ltd. v. ACIT (2023)101 ITR 253 (Chennai)(Trib.)"},"content":{"rendered":"<p>Held, that once there was no exempt income, no disallowance can be made in terms of section\u00a014A\u00a0read with rule\u00a08D\u00a0of the Rules. The Assessing Officer was directed to delete the disallowance made. (AY. 2012-13 to 2015-16).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Absence of exempt income-Disallowance to be deleted. [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-41052","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aG8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41052","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=41052"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41052\/revisions"}],"predecessor-version":[{"id":41053,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41052\/revisions\/41053"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41052"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41052"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}