{"id":18042,"date":"2021-05-10T17:22:25","date_gmt":"2021-05-10T11:52:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vedanta-ltd-v-acit-2020-84-itr-84-delhitrib-2\/"},"modified":"2021-05-10T17:22:25","modified_gmt":"2021-05-10T11:52:25","slug":"vedanta-ltd-v-acit-2020-84-itr-84-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vedanta-ltd-v-acit-2020-84-itr-84-delhitrib-2\/","title":{"rendered":"Vedanta Ltd. v. ACIT (2020) 84 ITR 84 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that available own funds are excess of investments, no disallowance can be made.\u00a0 (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Own funds excess of investments-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-18042","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4H0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18042","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=18042"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18042\/revisions"}],"predecessor-version":[{"id":18043,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18042\/revisions\/18043"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18042"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18042"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18042"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}