{"id":44927,"date":"2024-08-08T12:34:17","date_gmt":"2024-08-08T07:04:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/electronica-machine-tools-ltd-v-dy-cit-2023107-itr-24-sn-punetrib\/"},"modified":"2024-08-08T12:34:17","modified_gmt":"2024-08-08T07:04:17","slug":"electronica-machine-tools-ltd-v-dy-cit-2023107-itr-24-sn-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/electronica-machine-tools-ltd-v-dy-cit-2023107-itr-24-sn-punetrib\/","title":{"rendered":"Electronica Machine Tools Ltd. v. Dy. CIT (2023)107 ITR 24 (SN) (Pune)(Trib.)"},"content":{"rendered":"<p>Held, that the Assessing Officer was to restrict the disallowance made under section\u00a014A\u00a0of the\u00a0Income-tax Act, 1961\u00a0to the extent of exempt income earned. (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Disallowance is restricted to extent of 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-44927","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bGD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44927","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=44927"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44927\/revisions"}],"predecessor-version":[{"id":44928,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44927\/revisions\/44928"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}