{"id":209,"date":"2018-04-29T10:12:22","date_gmt":"2018-04-29T10:12:22","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-essar-teleholdings-ltd-2018-401-itr-445-162-dtr-225-300-ctr-561-253-taxman-321-sc-editorial-cit-v-firestone-international-p-ltd-2015-378-tr-558-bom-hc-and-cit-v-essar-t\/"},"modified":"2018-04-29T10:12:22","modified_gmt":"2018-04-29T10:12:22","slug":"cit-v-essar-teleholdings-ltd-2018-401-itr-445-162-dtr-225-300-ctr-561-253-taxman-321-sc-editorial-cit-v-firestone-international-p-ltd-2015-378-tr-558-bom-hc-and-cit-v-essar-t","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-essar-teleholdings-ltd-2018-401-itr-445-162-dtr-225-300-ctr-561-253-taxman-321-sc-editorial-cit-v-firestone-international-p-ltd-2015-378-tr-558-bom-hc-and-cit-v-essar-t\/","title":{"rendered":"CIT v. Essar Teleholdings Ltd ( 2018) 401 ITR 445  \/ 162 DTR 225\/ 300 CTR 561 \/ 253 Taxman 321 (SC) Editorial: CIT v. Firestone International P. LTD. ( 2015) 378 TR 558 ( Bom) (HC ) and CIT v. Essar Teleholdings Ltd   ( Bom) (HC) is  affirmed"},"content":{"rendered":"<p>S. 14A : Disallowance of expenditure &#8211; Exempt income \u2013Rule 8D cannot be held to be applicable retrospectively  and cannot be applicable to pending assessments [ R.8D ]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure &#8211; Exempt income \u2013Rule 8D cannot be held to be applicable retrospectively  and cannot be applicable to pending assessments [ 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":[1],"tags":[],"class_list":["post-209","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3n","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/209","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=209"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/209\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}