{"id":14667,"date":"2020-12-30T10:46:26","date_gmt":"2020-12-30T10:46:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-celebrity-fashion-ltd-2020-428-itr-470-mad-hc\/"},"modified":"2020-12-30T10:46:26","modified_gmt":"2020-12-30T10:46:26","slug":"cit-v-celebrity-fashion-ltd-2020-428-itr-470-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-celebrity-fashion-ltd-2020-428-itr-470-mad-hc\/","title":{"rendered":"CIT v. Celebrity Fashion Ltd. (2020) 428 ITR 470 (Mad) (HC)"},"content":{"rendered":"<p>Court held that the Tribunal was right in holding that the provisions of section 14A read with rule 8D would have no applicability if there was no exempt income received. ( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure &#8211; Exempt income -No non-taxable income \u2014  No disallowance  could 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-14667","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Oz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14667","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=14667"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14667\/revisions"}],"predecessor-version":[{"id":14668,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14667\/revisions\/14668"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}