{"id":213,"date":"2018-04-29T10:15:59","date_gmt":"2018-04-29T10:15:59","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-progressive-constructions-ltd-2018-161-dtr-289-sb-hyd-trib\/"},"modified":"2018-08-26T10:23:53","modified_gmt":"2018-08-26T10:23:53","slug":"acit-v-progressive-constructions-ltd-2018-161-dtr-289-sb-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-progressive-constructions-ltd-2018-161-dtr-289-sb-hyd-trib\/","title":{"rendered":"ACIT v. Progressive Constructions Ltd ( 2018) 161 DTR 289 \/63 ITR 516\/ 191  TTJ 549( SB) ( Hyd) (Trib)"},"content":{"rendered":"<p>Tribunal held that , when there is no exempt income during the relevant assessment year , no disallowance can be made , even otherwise the assessee had sufficient surplus interest -free funds to make in vestment in exempt yielding assets . ( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure &#8211; Exempt income \u2013 When there is no exempt income during the relevant year 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":[1],"tags":[],"class_list":["post-213","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3r","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/213","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=213"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/213\/revisions"}],"predecessor-version":[{"id":2160,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/213\/revisions\/2160"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=213"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=213"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}