{"id":18142,"date":"2021-05-12T10:43:43","date_gmt":"2021-05-12T05:13:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-shri-parameshwari-spinning-mills-p-ltd-2020-317-ctr-898-pat-hc\/"},"modified":"2021-05-12T10:43:43","modified_gmt":"2021-05-12T05:13:43","slug":"cit-v-shri-parameshwari-spinning-mills-p-ltd-2020-317-ctr-898-pat-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-shri-parameshwari-spinning-mills-p-ltd-2020-317-ctr-898-pat-hc\/","title":{"rendered":"CIT v. Shri Parameshwari Spinning Mills P. Ltd. (2020) 317 CTR 898 (Pat) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that in the absence of dividend income no disallowance can be made .\u00a0 (AY. 2012-2013)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S .14A : Disallowance of expenditure &#8211; Exempt income \u2013 In the absence of dividend income \u2013 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-18142","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4IC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18142","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=18142"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18142\/revisions"}],"predecessor-version":[{"id":18143,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18142\/revisions\/18143"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18142"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18142"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18142"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}