{"id":44925,"date":"2024-08-08T12:33:47","date_gmt":"2024-08-08T07:03:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/edc-ltd-v-asst-cit-2023107-itr-409-panaji-trib\/"},"modified":"2024-08-08T12:33:47","modified_gmt":"2024-08-08T07:03:47","slug":"edc-ltd-v-asst-cit-2023107-itr-409-panaji-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/edc-ltd-v-asst-cit-2023107-itr-409-panaji-trib\/","title":{"rendered":"EDC Ltd. v. Asst. CIT (2023)107 ITR 409 (Panaji) (Trib.)"},"content":{"rendered":"<p>Held that only those investments which yielded income shall be considered for the purpose of computing expenditure in relation to exempt income.(AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A : Disallowance of expenditure-Exempt income-Disallowance can be inly in respect of investments which yield 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-44925","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bGB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44925","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=44925"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44925\/revisions"}],"predecessor-version":[{"id":44926,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44925\/revisions\/44926"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44925"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44925"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}