{"id":49194,"date":"2024-12-28T10:36:13","date_gmt":"2024-12-28T05:06:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-coffee-day-enterprises-ltd-2024-165-taxxmann-com-328-karnhc-editorial-slp-of-revenue-is-dismissed-on-account-of-delay-in-filing-of-slp-pcit-v-coffee-day-enterprises-ltd-2024-300\/"},"modified":"2024-12-28T10:36:13","modified_gmt":"2024-12-28T05:06:13","slug":"pcit-v-coffee-day-enterprises-ltd-2024-165-taxxmann-com-328-karnhc-editorial-slp-of-revenue-is-dismissed-on-account-of-delay-in-filing-of-slp-pcit-v-coffee-day-enterprises-ltd-2024-300","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-coffee-day-enterprises-ltd-2024-165-taxxmann-com-328-karnhc-editorial-slp-of-revenue-is-dismissed-on-account-of-delay-in-filing-of-slp-pcit-v-coffee-day-enterprises-ltd-2024-300\/","title":{"rendered":"PCIT v. Coffee Day Enterprises Ltd. (2024) 165 taxxmann.com 328 (Karn)(HC) Editorial : SLP of Revenue is dismissed on account of delay in filing of SLP. PCIT v. Coffee Day Enterprises Ltd. (2024) 300 Taxman 357 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that\u00a0 where amount of disallowance made voluntarily by assessee was more than exempt income, No further disallowance can be made. Order of Tribunal is affirmed.(AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Disallowance made voluntarily  was more than exempt income-No further disallowance  can be made.[S. 260A, 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-49194","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cNs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49194","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=49194"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49194\/revisions"}],"predecessor-version":[{"id":49195,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49194\/revisions\/49195"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49194"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49194"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}