{"id":21382,"date":"2021-09-11T15:05:07","date_gmt":"2021-09-11T09:35:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-tamilnadu-road-development-company-ltd-2021-436-itr-323-279-taxman-125-mad-hc\/"},"modified":"2021-09-11T15:05:07","modified_gmt":"2021-09-11T09:35:07","slug":"cit-v-tamilnadu-road-development-company-ltd-2021-436-itr-323-279-taxman-125-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-tamilnadu-road-development-company-ltd-2021-436-itr-323-279-taxman-125-mad-hc\/","title":{"rendered":"CIT v. Tamilnadu Road Development Company Ltd. (2021) 436 ITR 323 \/ 279 Taxman 125 (Mad.)(HC)"},"content":{"rendered":"<p>Court held that,\u00a0 provision would not be applicable if there was no exempt income earned by assessee during year. (AY. 2007-08 to 2010-11 &amp; 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-Provision would not be applicable if there was no exempt income earned by assessee during year. [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-21382","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5yS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21382","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=21382"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21382\/revisions"}],"predecessor-version":[{"id":21383,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21382\/revisions\/21383"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}