{"id":60844,"date":"2026-06-18T12:12:48","date_gmt":"2026-06-18T06:42:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/parasmal-ravindra-kumar-v-ito-2025-213-itd-276-chennai-trib-2\/"},"modified":"2026-06-18T12:12:48","modified_gmt":"2026-06-18T06:42:48","slug":"parasmal-ravindra-kumar-v-ito-2025-213-itd-276-chennai-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/parasmal-ravindra-kumar-v-ito-2025-213-itd-276-chennai-trib-2\/","title":{"rendered":"Parasmal Ravindra Kumar. v. ITO (2025) 213 ITD 276 (Chennai) (Trib.)"},"content":{"rendered":"<p>Held that disallowance under section 14A should be restricted to the extent of exempt income earned during the previous year. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A: Disallowance of expenditure-Exempt income-Disallowance cannot exceed the exempt income.[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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60844","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fPm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60844","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=60844"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60844\/revisions"}],"predecessor-version":[{"id":60845,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60844\/revisions\/60845"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}