{"id":20304,"date":"2021-07-21T10:47:01","date_gmt":"2021-07-21T05:17:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-state-bank-of-travancore-2020-114-taxmann-com-555-ker-hc-editorial-slp-of-revenue-is-dismissed-cit-v-state-bank-of-travancore-2020-269-taxman-571-sc\/"},"modified":"2021-07-21T10:47:01","modified_gmt":"2021-07-21T05:17:01","slug":"cit-v-state-bank-of-travancore-2020-114-taxmann-com-555-ker-hc-editorial-slp-of-revenue-is-dismissed-cit-v-state-bank-of-travancore-2020-269-taxman-571-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-state-bank-of-travancore-2020-114-taxmann-com-555-ker-hc-editorial-slp-of-revenue-is-dismissed-cit-v-state-bank-of-travancore-2020-269-taxman-571-sc\/","title":{"rendered":"CIT v. State Bank of Travancore (2020) 114 taxmann.com 555 (Ker.) (HC) Editorial : SLP of revenue is dismissed, CIT v. State Bank of Travancore (2020) 269 Taxman 571 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that provisions of section 14A would be applicable from assessment year 2007-08 and not for earlier assessment years. Followed CIT\u00a0v.\u00a0Essar Tele holdings Ltd. (2018) 401 ITR 445 (SC).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Provision is not applicable to prior to assessment year 2007-08. <\/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-20304","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5hu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20304","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=20304"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20304\/revisions"}],"predecessor-version":[{"id":20305,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20304\/revisions\/20305"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}