{"id":51293,"date":"2025-02-19T11:09:17","date_gmt":"2025-02-19T05:39:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/plaza-agencies-p-ltd-v-dy-cit-2024113-itr-71-snbangtrib\/"},"modified":"2025-02-19T11:09:17","modified_gmt":"2025-02-19T05:39:17","slug":"plaza-agencies-p-ltd-v-dy-cit-2024113-itr-71-snbangtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/plaza-agencies-p-ltd-v-dy-cit-2024113-itr-71-snbangtrib\/","title":{"rendered":"Plaza Agencies P. Ltd. v. Dy. CIT (2024)113 ITR 71 (SN)(Bang)(Trib)"},"content":{"rendered":"<p>Held that disallowance cannot exceed the exempt income.(AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A : Disallowance of expenditure-Exempt income-Disallowance cannot exceed exempt income.[R.8D(2)(ii)]<\/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-51293","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dlj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51293","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=51293"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51293\/revisions"}],"predecessor-version":[{"id":51294,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51293\/revisions\/51294"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}