{"id":691,"date":"2018-05-06T23:51:08","date_gmt":"2018-05-06T23:51:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/garuda-imaging-diagnostics-p-ltd-v-acit-2018-191-ttj-765-delhitrib\/"},"modified":"2018-05-06T23:51:08","modified_gmt":"2018-05-06T23:51:08","slug":"garuda-imaging-diagnostics-p-ltd-v-acit-2018-191-ttj-765-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/garuda-imaging-diagnostics-p-ltd-v-acit-2018-191-ttj-765-delhitrib\/","title":{"rendered":"Garuda Imaging &#038; Diagnostics (P) Ltd. v. ACIT (2018) 191 TTJ 765 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, AO has  neither  considered contention of the assessee   nor  recorded  the satisfaction hence disallowance is not justified. (AY 2007-2008, 2010 \u2013 2011)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A : Disallowance of expenditure \u2013 Exempt income \u2013 AO has  neither considered contention of the assessee  nor  recorded the satisfaction, hence disallowance is not justified.[ 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":[1],"tags":[],"class_list":["post-691","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/691","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=691"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/691\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}