{"id":12605,"date":"2020-10-07T04:41:36","date_gmt":"2020-10-07T04:41:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-kohinoor-project-pvt-ltd-2020425-itr-700-bomhc\/"},"modified":"2021-03-26T09:06:17","modified_gmt":"2021-03-26T03:36:17","slug":"pcit-v-kohinoor-project-pvt-ltd-2020425-itr-700-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-kohinoor-project-pvt-ltd-2020425-itr-700-bomhc\/","title":{"rendered":"PCIT v. Kohinoor Project Pvt. Ltd. (2020)425 ITR 700 \/ (2021) 276 Taxman 180  (Bom)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the Tribunal was justified in holding that when there was no exempt income declared for the assessment year 2008-09, there could not be any disallowance under section\u00a014A\u00a0read with rule\u00a08D(2)(ii) .\u00a0 \u00a0.( AY.2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure &#8211; Exempt income \u2013  No claim by assessee of exempt income \u2014 No disallowance can be made [ R.8D (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":[21],"tags":[],"class_list":["post-12605","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3hj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12605","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=12605"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12605\/revisions"}],"predecessor-version":[{"id":16085,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12605\/revisions\/16085"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12605"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12605"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}