{"id":11782,"date":"2020-06-05T06:28:00","date_gmt":"2020-06-05T06:28:00","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-jsw-ltd-2020-116-taxmann-com-565-mum-trib-www-itatonline-org-2\/"},"modified":"2021-06-15T06:57:04","modified_gmt":"2021-06-15T01:27:04","slug":"dy-cit-v-jsw-ltd-2020-116-taxmann-com-565-mum-trib-www-itatonline-org-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-jsw-ltd-2020-116-taxmann-com-565-mum-trib-www-itatonline-org-2\/","title":{"rendered":"Dy.CIT v JSW Ltd ( 2020) 116 taxmann.com 565  79 ITR 585  \/ 183 ITD 148\/ 189 DTR 15\/205 TTJ 1 ( Mum) (Trib) www.itatonline.org"},"content":{"rendered":"<p>Tribunal held that on facts the assessee has not earned any tax -exempt income during the relevant assessment year hence no disallowance can be made . Relied on  Cheminvest ltd. v. CIT ( 2015) 378 ITR 33 ( Delhi) (HC) <strong>(ITA no 6264\/M\/18 dt 14 -05 -2020 ) (AY. 2013-14)<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure &#8211; Exempt income -Not earned any tax-exempt during the relevant assessment year \u2013 Mixed funds \u2013 No disallowance can be made .[ S.80D (2)(ii) ]<\/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-11782","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-342","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11782","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=11782"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11782\/revisions"}],"predecessor-version":[{"id":19274,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11782\/revisions\/19274"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}