{"id":13904,"date":"2020-11-21T14:55:53","date_gmt":"2020-11-21T14:55:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-coffee-day-global-ltd-2020-79-itr-322-bang-trib\/"},"modified":"2020-11-21T14:55:53","modified_gmt":"2020-11-21T14:55:53","slug":"dy-cit-v-coffee-day-global-ltd-2020-79-itr-322-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-coffee-day-global-ltd-2020-79-itr-322-bang-trib\/","title":{"rendered":"Dy. CIT v. Coffee Day Global Ltd. (2020) 79 ITR 322 (Bang) (Trib)"},"content":{"rendered":"<p>Tribunal held that, when\u00a0 no income exempt from tax received in relevant previous year, disallowance cannot be made\u00a0 .( AY.2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure &#8211; Exempt income &#8211;  No income exempt from tax received in relevant previous year \u2014Disallowance cannot be made .[ R.8D(2)(iii) ]<\/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-13904","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Cg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13904","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=13904"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13904\/revisions"}],"predecessor-version":[{"id":13905,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13904\/revisions\/13905"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13904"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13904"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13904"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}