{"id":15875,"date":"2021-03-24T12:11:04","date_gmt":"2021-03-24T06:41:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-asian-grantio-india-ltd-2020-182-itd-441-ahd-trib\/"},"modified":"2021-03-24T12:11:04","modified_gmt":"2021-03-24T06:41:04","slug":"dcit-v-asian-grantio-india-ltd-2020-182-itd-441-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-asian-grantio-india-ltd-2020-182-itd-441-ahd-trib\/","title":{"rendered":"DCIT v. Asian Grantio India Ltd. (2020) 182 ITD 441 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that\u00a0\u00a0 disallowance cannot be made in absence of exempt income. (AY. 2012-13, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Disallowance cannot be made in absence of exempt income. [S.10(34), 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-15875","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-483","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15875","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=15875"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15875\/revisions"}],"predecessor-version":[{"id":15876,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15875\/revisions\/15876"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15875"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15875"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}