{"id":22512,"date":"2021-11-13T18:18:52","date_gmt":"2021-11-13T12:48:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-nam-estates-p-ltd-2021-281-taxman-7-karn-hc\/"},"modified":"2021-11-13T18:18:52","modified_gmt":"2021-11-13T12:48:52","slug":"pcit-v-nam-estates-p-ltd-2021-281-taxman-7-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-nam-estates-p-ltd-2021-281-taxman-7-karn-hc\/","title":{"rendered":"PCIT v. Nam Estates (P) Ltd. (2021) 281 Taxman 7 (Karn) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that\u00a0 when the assessee had not earned any exempt income during the year , no disallowance can be made .\u00a0\u00a0 ( AY. 2013 -14 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.14A : Disallowance of expenditure &#8211; Exempt income &#8211;  No disallowance can be made when the assessee had not earned any exempt income [ 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-22512","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5R6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22512","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=22512"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22512\/revisions"}],"predecessor-version":[{"id":22513,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22512\/revisions\/22513"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}