{"id":11401,"date":"2020-05-17T07:17:49","date_gmt":"2020-05-17T07:17:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-syndicate-bank-2020-186-dtr-200-313-ctr-576-karn-hc\/"},"modified":"2020-05-17T07:17:49","modified_gmt":"2020-05-17T07:17:49","slug":"cit-v-syndicate-bank-2020-186-dtr-200-313-ctr-576-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-syndicate-bank-2020-186-dtr-200-313-ctr-576-karn-hc\/","title":{"rendered":"CIT v. Syndicate Bank (2020) 186 DTR 200 \/ 313 CTR 576 (Karn.) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue, the Court held that if there is no expenditure incurred no disallowance can be made. Rule 8D cannot be made applicable assessment year prior to AY. 2008-09. (AY. 2000-01)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income\u2013No expenditure incurred \u2013 Disallowances cannot be made\u2013Rule 8D cannot be made applicable assessment year prior to AY. 2008-09. [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-11401","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2XT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11401","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=11401"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11401\/revisions"}],"predecessor-version":[{"id":11402,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11401\/revisions\/11402"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}