{"id":50957,"date":"2025-02-08T16:28:17","date_gmt":"2025-02-08T10:58:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bhartiya-international-ltd-v-dy-cit-2024112-itr-207-227-ttj-897-delhitrib\/"},"modified":"2025-03-30T12:54:57","modified_gmt":"2025-03-30T07:24:57","slug":"bhartiya-international-ltd-v-dy-cit-2024112-itr-207-227-ttj-897-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bhartiya-international-ltd-v-dy-cit-2024112-itr-207-227-ttj-897-delhitrib\/","title":{"rendered":"Bhartiya International Ltd. v. Dy. CIT (2024)112 ITR 207\/ 227 TTJ 897 \/  158 taxmann.com 239 \/   38 NYPTTJ 18     (Delhi)(Trib)"},"content":{"rendered":"<p>Held that\u00a0 the voluntary disallowance surpasses the actual exempt income, no further disallowance under section\u00a014A\u00a0read with rule\u00a08D\u00a0of the\u00a0Inco<em>me-tax Rules, 1962<\/em>.Disallowance is deleted. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A : Disallowance of expenditure-Exempt income-Voluntary disallowance is exceeding actual exempt income-Disallowance is deleted.  [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-50957","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dfT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50957","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=50957"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50957\/revisions"}],"predecessor-version":[{"id":52404,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50957\/revisions\/52404"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50957"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50957"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}