{"id":8509,"date":"2019-12-17T11:50:21","date_gmt":"2019-12-17T11:50:21","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cox-kings-ltd-v-addl-cit-2019-55-cch-75-69-itr-45-sn-mum-trib\/"},"modified":"2019-12-17T11:50:21","modified_gmt":"2019-12-17T11:50:21","slug":"cox-kings-ltd-v-addl-cit-2019-55-cch-75-69-itr-45-sn-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cox-kings-ltd-v-addl-cit-2019-55-cch-75-69-itr-45-sn-mum-trib\/","title":{"rendered":"Cox &#038; Kings Ltd.  v.  Addl.  CIT (2019) 55 CCH 75\/ 69 ITR 45 (SN) (Mum.) (Trib.)"},"content":{"rendered":"<p>Assessee made suo moto disallowance under Rule 8D. \u00a0\u00a0AO computed disallowance under rule 8D(2)(iii). \u00a0\u00a0For the calculation of average investments only those investments from which exempt income is derived. \u00a0Assessee did not derive any exempt income\u00a0 matter remitted back to AO. \u00a0\u00a0(AY. \u00a02012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income\u2013For the calculation of average investments only those investments from which exempt income is derived.  Assessee did not derive any exempt income  matter remitted back to AO.  [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-8509","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2df","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8509","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=8509"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8509\/revisions"}],"predecessor-version":[{"id":8510,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8509\/revisions\/8510"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8509"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8509"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}