{"id":53028,"date":"2025-04-21T14:44:07","date_gmt":"2025-04-21T09:14:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcitcentral-v-affluence-commodities-p-ltd-2024-471-itr-252-161-taxmann-com-476-guj-hc\/"},"modified":"2025-04-21T14:44:07","modified_gmt":"2025-04-21T09:14:07","slug":"pcitcentral-v-affluence-commodities-p-ltd-2024-471-itr-252-161-taxmann-com-476-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcitcentral-v-affluence-commodities-p-ltd-2024-471-itr-252-161-taxmann-com-476-guj-hc\/","title":{"rendered":"PCIT(Central) v. Affluence Commodities (P.) Ltd. (2024) 471 ITR 252 \/161 taxmann.com 476 (Guj) (HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Dismissing the appeal of the Revenue the Court held that, disallowance cannot exceed the exempt income. No substantial question of law. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A : Disallowance of expenditure-Exempt income-Disallowance cannot exceed the exempt income-No substantial question of law.[S. 260A] <\/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-53028","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dNi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53028","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=53028"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53028\/revisions"}],"predecessor-version":[{"id":53029,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53028\/revisions\/53029"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53028"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53028"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}