{"id":16550,"date":"2021-04-14T10:58:06","date_gmt":"2021-04-14T05:28:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/zaveri-co-p-ltd-v-dcit-2020-184-itd-777-ahd-trib\/"},"modified":"2021-04-14T10:58:06","modified_gmt":"2021-04-14T05:28:06","slug":"zaveri-co-p-ltd-v-dcit-2020-184-itd-777-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/zaveri-co-p-ltd-v-dcit-2020-184-itd-777-ahd-trib\/","title":{"rendered":"Zaveri &#038; Co. (P.) Ltd. v. DCIT (2020) 184 ITD 777 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Assessee\u00a0 claimed dividend income as exempt from tax.\u00a0 AO disallowed the interest.\u00a0 CIT(A) held that share capital and reserves\u00a0 are more than the investment no interest expenditure could be disallowed. Order of CIT(A) is affirmed by the Tribunal. (AY. 2012-13, 2013-14)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Interest  free funds available was far more than investment-No interest expenditure  can be disallowed. [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-16550","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4iW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16550","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=16550"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16550\/revisions"}],"predecessor-version":[{"id":16551,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16550\/revisions\/16551"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16550"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16550"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}