{"id":21046,"date":"2021-08-11T12:01:16","date_gmt":"2021-08-11T06:31:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-novell-software-development-india-pvt-ltd-2021434-itr-154-202-dtr-370-278-taxman-390-karn-hc\/"},"modified":"2022-01-17T06:25:34","modified_gmt":"2022-01-17T00:55:34","slug":"pcit-v-novell-software-development-india-pvt-ltd-2021434-itr-154-202-dtr-370-278-taxman-390-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-novell-software-development-india-pvt-ltd-2021434-itr-154-202-dtr-370-278-taxman-390-karn-hc\/","title":{"rendered":"PCIT v. Novell Software Development (India) Pvt. Ltd. (2021)434 ITR 154 \/ 202 DTR 370 \/ 278 Taxman 390\/ 321 CTR 458 (Karn.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that that since no exempt income had accrued to the assessee the provisions of section\u00a014A\u00a0did not apply. (AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-No  exempt income received-Provision is not applicable. [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-21046","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5ts","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21046","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=21046"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21046\/revisions"}],"predecessor-version":[{"id":24117,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21046\/revisions\/24117"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21046"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21046"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21046"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}