{"id":21662,"date":"2021-09-24T11:26:29","date_gmt":"2021-09-24T05:56:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tata-sky-ltd-v-acit-2020-195-dtr-177-208-ttj-194-mum-trib\/"},"modified":"2021-09-24T11:26:29","modified_gmt":"2021-09-24T05:56:29","slug":"tata-sky-ltd-v-acit-2020-195-dtr-177-208-ttj-194-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tata-sky-ltd-v-acit-2020-195-dtr-177-208-ttj-194-mum-trib\/","title":{"rendered":"Tata Sky Ltd. v. ACIT (2020) 195 DTR 177 \/ 208 TTJ 194 (Mum.)(Trib.)"},"content":{"rendered":"<p>It was held that no disallowance under section 14A was to be made where assessee has not earned any income during the relevant period.\u00a0 (AY. 2009-10, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-No income earned by assessee during the relevant AY-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":[21],"tags":[],"class_list":["post-21662","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Do","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21662","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=21662"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21662\/revisions"}],"predecessor-version":[{"id":21663,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21662\/revisions\/21663"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21662"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}