{"id":12066,"date":"2020-09-02T12:52:53","date_gmt":"2020-09-02T12:52:53","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-jay-chemical-industries-ltd-2020422-itr-449-107-cch-0459-guj-hc\/"},"modified":"2021-03-11T11:21:02","modified_gmt":"2021-03-11T05:51:02","slug":"pcit-v-jay-chemical-industries-ltd-2020422-itr-449-107-cch-0459-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-jay-chemical-industries-ltd-2020422-itr-449-107-cch-0459-guj-hc\/","title":{"rendered":"PCIT v. Jay Chemical Industries Ltd. (2020)422 ITR 449 \/ 107 CCH 0459 \/ 275 Taxman 78(Guj) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that under S. \u00a014A\u00a0no disallowance can be made if no exemption from the income has been claimed. ( AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure &#8211; Exempt income &#8211; No disallowance if  exemption has not been claimed.[ 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-12066","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-38C","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12066","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=12066"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12066\/revisions"}],"predecessor-version":[{"id":15550,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12066\/revisions\/15550"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12066"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12066"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12066"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}