{"id":8507,"date":"2019-12-17T11:49:55","date_gmt":"2019-12-17T11:49:55","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-sahara-care-ltd-2019-74-itr-117-delhitrib\/"},"modified":"2019-12-17T11:49:55","modified_gmt":"2019-12-17T11:49:55","slug":"dy-cit-v-sahara-care-ltd-2019-74-itr-117-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-sahara-care-ltd-2019-74-itr-117-delhitrib\/","title":{"rendered":"Dy.  CIT v.  Sahara Care Ltd.  (2019) 74 ITR 117 (Delhi)(Trib. )"},"content":{"rendered":"<p>The AO can only make additions under S.14A after considering the books of account of the assessee and recording his satisfaction thereupon not otherwise. \u00a0(AY. \u00a02005-06, 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income \u2013 Without recording satisfaction \u2013 No disallowances 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-8507","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2dd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8507","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=8507"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8507\/revisions"}],"predecessor-version":[{"id":8508,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8507\/revisions\/8508"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8507"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8507"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}