{"id":1501,"date":"2018-06-29T08:45:43","date_gmt":"2018-06-29T08:45:43","guid":{"rendered":"http:\/\/itatonline.org\/digest\/tata-hitachi-construction-machinery-company-ltd-v-dcit-2018-170-itd-720-bang-trib\/"},"modified":"2019-01-11T05:43:41","modified_gmt":"2019-01-11T05:43:41","slug":"tata-hitachi-construction-machinery-company-ltd-v-dcit-2018-170-itd-720-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tata-hitachi-construction-machinery-company-ltd-v-dcit-2018-170-itd-720-bang-trib\/","title":{"rendered":"Tata Hitachi Construction Machinery Company Ltd.  v. DCIT (2018) 170 ITD 720 \/65 ITR 86 (SN)(Bang)  (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ; where assessee had sufficient interest free own funds to cover investments in shares, mutual funds, etc. which generated exempt dividend, no disallowance can be made. ( AY.2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure &#8211; Exempt income \u2013Sufficient interest free own funds  to cover investment in shares and mutual funds etc \u2013No 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":[1],"tags":[],"class_list":["post-1501","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-od","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1501","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=1501"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1501\/revisions"}],"predecessor-version":[{"id":3633,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1501\/revisions\/3633"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}