{"id":44185,"date":"2024-07-12T10:47:35","date_gmt":"2024-07-12T05:17:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-ptc-india-financial-services-ltd-2023104-itr-1-sndelhitrib\/"},"modified":"2024-07-12T10:47:35","modified_gmt":"2024-07-12T05:17:35","slug":"dy-cit-v-ptc-india-financial-services-ltd-2023104-itr-1-sndelhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-ptc-india-financial-services-ltd-2023104-itr-1-sndelhitrib\/","title":{"rendered":"Dy. CIT v. PTC India Financial Services Ltd. (2023)104 ITR 1 (SN)(Delhi)(Trib)"},"content":{"rendered":"<p>Held that h the Commissioner (Appeals) was right in having restricting the disallowance under section\u00a014A\u00a0to the exempt income earned by the assessee during the year (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Disallowance is to be restricted to exempt income. [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-44185","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-buF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44185","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=44185"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44185\/revisions"}],"predecessor-version":[{"id":44186,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44185\/revisions\/44186"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}