{"id":44744,"date":"2024-08-01T10:51:12","date_gmt":"2024-08-01T05:21:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/airmid-developers-ltd-v-dy-cit-2023106-itr-82-snmum-trib\/"},"modified":"2024-08-01T10:51:12","modified_gmt":"2024-08-01T05:21:12","slug":"airmid-developers-ltd-v-dy-cit-2023106-itr-82-snmum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/airmid-developers-ltd-v-dy-cit-2023106-itr-82-snmum-trib\/","title":{"rendered":"Airmid Developers Ltd. v Dy. CIT (2023)106 ITR 82 (SN)(Mum) (Trib)"},"content":{"rendered":"<p>Held that the jurisdictional pre-condition as laid down in provisions of section\u00a014A(2)\u00a0of the Act was not fulfilled. Further, the disallowance of Rs. 3 lakhs computed by the Dispute Resolution Panel was not by applying the mandatory computation provisions of rule\u00a08D\u00a0of the\u00a0Income-tax Rules, 1962\u00a0but merely as a reasonable disallowance under section\u00a014A(1)\u00a0of the Act. Therefore, there was no basis to uphold the disallowance made under section\u00a014A\u00a0of the Act. <em>(<\/em>AY.2009-10, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-No satisfaction is recorded-Disallowance not sustainable. [ 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-44744","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bDG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44744","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=44744"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44744\/revisions"}],"predecessor-version":[{"id":44745,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44744\/revisions\/44745"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44744"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44744"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}