{"id":13906,"date":"2020-11-21T14:58:16","date_gmt":"2020-11-21T14:58:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-hind-industries-ltd-202079-itr-1-delhi-trib\/"},"modified":"2021-06-08T14:57:36","modified_gmt":"2021-06-08T09:27:36","slug":"dy-cit-v-hind-industries-ltd-202079-itr-1-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-hind-industries-ltd-202079-itr-1-delhi-trib\/","title":{"rendered":"Dy. CIT v. Hind Industries Ltd. (2020)79 ITR 1 \/ (2021 ) 186 ITD 272(Delhi) (Trib)"},"content":{"rendered":"<p>Tribunal held that when there is no exempt income received by the assessee during the year under consideration, no disallowance can be made.\u00a0 Followed<\/p>\n<p><strong>\u00a0<\/strong>Cheminvest Ltd. v. CIT\u00a0<a href=\"http:\/\/www.taxlawsonline.com\/%5b2015%5d%20378%20ITR%200033\">[2015 378 ITR 33<\/a>\u00a0(Delhi) (HC)\u00a0 ( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure &#8211; Exempt income \u2013 No exempt income received during year \u2014  Disallowance cannot be made [ 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":[21],"tags":[],"class_list":["post-13906","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Ci","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13906","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=13906"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13906\/revisions"}],"predecessor-version":[{"id":19118,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13906\/revisions\/19118"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13906"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13906"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13906"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}