{"id":18281,"date":"2021-05-17T11:08:05","date_gmt":"2021-05-17T05:38:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-claridges-hotels-pvt-ltd-202186-itr-402-delhitrib\/"},"modified":"2022-03-05T08:56:20","modified_gmt":"2022-03-05T03:26:20","slug":"acit-v-claridges-hotels-pvt-ltd-202186-itr-402-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-claridges-hotels-pvt-ltd-202186-itr-402-delhitrib\/","title":{"rendered":"ACIT v. Claridges Hotels Pvt. Ltd. (2021)86 ITR 402 (Delhi)(Trib)\/Amadeus India Pvt. Ltd. v .ACIT (2021) 87 ITR 371  (Delhi ) ( Trib)"},"content":{"rendered":"<p>Tribunal held that when there is no exempt income earned during year no disallowance can be made . ( AY.2011-12 to 2013-14) (AY. 2014 -15 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S .14A : Disallowance of expenditure &#8211; Exempt income &#8211;    No exempt income earned during year \u2014 No disallowance permissible  [ 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-18281","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4KR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18281","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=18281"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18281\/revisions"}],"predecessor-version":[{"id":25279,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18281\/revisions\/25279"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}