{"id":17890,"date":"2021-05-10T16:33:00","date_gmt":"2021-05-10T11:03:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ibm-india-pvt-ltd-v-acit-2020-83-itr-24-bang-trib-2\/"},"modified":"2021-05-10T16:33:00","modified_gmt":"2021-05-10T11:03:00","slug":"ibm-india-pvt-ltd-v-acit-2020-83-itr-24-bang-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ibm-india-pvt-ltd-v-acit-2020-83-itr-24-bang-trib-2\/","title":{"rendered":"IBM India Pvt. Ltd. v. ACIT (2020) 83 ITR 24 (Bang.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that there was no exempt income earned by the assessee during the year and hence no disallowance could be made. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-No exempt income earned during year-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-17890","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Ey","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17890","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=17890"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17890\/revisions"}],"predecessor-version":[{"id":17891,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17890\/revisions\/17891"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17890"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17890"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17890"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}