{"id":41668,"date":"2024-04-26T10:04:52","date_gmt":"2024-04-26T04:34:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/abci-infrastructure-p-ltd-v-acit-2023-154-taxmann-com-397-104-itr-95-guwahati-trib\/"},"modified":"2024-04-26T10:04:52","modified_gmt":"2024-04-26T04:34:52","slug":"abci-infrastructure-p-ltd-v-acit-2023-154-taxmann-com-397-104-itr-95-guwahati-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/abci-infrastructure-p-ltd-v-acit-2023-154-taxmann-com-397-104-itr-95-guwahati-trib\/","title":{"rendered":"ABCI Infrastructure P. Ltd. v. ACIT (2023) 154 taxmann.com 397 \/104 ITR 95 (Guwahati) (Trib)"},"content":{"rendered":"<p>Disallowance of expenditure cannot exceed exempt income earned<strong>.<\/strong>(AY. 2014-15, 2017-18 to 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S .14A : Disallowance of expenditure-Exempt income-Disallowance of expenditure cannot exceed exempt income earned .[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-41668","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aQ4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41668","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=41668"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41668\/revisions"}],"predecessor-version":[{"id":41669,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41668\/revisions\/41669"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41668"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41668"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}