{"id":6964,"date":"2019-09-05T07:54:39","date_gmt":"2019-09-05T07:54:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-pidilite-industries-ltd-2019-177-itd-472-mum-trib\/"},"modified":"2019-09-05T07:54:39","modified_gmt":"2019-09-05T07:54:39","slug":"dcit-v-pidilite-industries-ltd-2019-177-itd-472-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-pidilite-industries-ltd-2019-177-itd-472-mum-trib\/","title":{"rendered":"DCIT v. Pidilite Industries Ltd. (2019) 177 ITD 472 (Mum.)   (Trib.)"},"content":{"rendered":"<p>Tribunal held that the AO did not specify any cause of dissatisfaction with assessee&#8217;s working of suo moto disallowance and applied rule 8D mechanically. Accordingly the deletion of disallowance is held to be justified. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income\u2013Suo\u2013moto disallowance\u2013Not recording of dissatisfaction- No disallowance can be made.[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-6964","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Ok","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6964","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=6964"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6964\/revisions"}],"predecessor-version":[{"id":6965,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6964\/revisions\/6965"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}