{"id":13908,"date":"2020-11-21T15:04:22","date_gmt":"2020-11-21T15:04:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-jsw-ltd-202079-itr-585-116-taxmann-com-565-mum-trib\/"},"modified":"2021-06-15T06:55:58","modified_gmt":"2021-06-15T01:25:58","slug":"dy-cit-v-jsw-ltd-202079-itr-585-116-taxmann-com-565-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-jsw-ltd-202079-itr-585-116-taxmann-com-565-mum-trib\/","title":{"rendered":"Dy. CIT v. JSW Ltd (2020)79 ITR 585 \/ 116 taxmann.com 565  \/183 ITD 148\/ 189 DTR15 \/ 205 TTJ 1  (Mum) (Trib)"},"content":{"rendered":"<p><strong>Tribunal held that <\/strong>there was no tax exempt income in the relevant previous year, no disallowance under section\u00a014A\u00a0could have been made. Relied on\u00a0 Cheminvest Ltd \u00a0v. CIT\u00a0( 2015) 378 ITR 33 ( Delhi) (HC) \u00a0( AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure &#8211; Exempt income -No exempt income in  relevant previous year \u2014 No disallowance can 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-13908","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Ck","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13908","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=13908"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13908\/revisions"}],"predecessor-version":[{"id":19273,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13908\/revisions\/19273"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13908"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13908"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13908"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}