{"id":22667,"date":"2021-11-17T16:23:44","date_gmt":"2021-11-17T10:53:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tamilnadu-road-development-co-ltd-v-dy-cit-2021-436-itr-298-mad-hc\/"},"modified":"2021-11-17T16:23:44","modified_gmt":"2021-11-17T10:53:44","slug":"tamilnadu-road-development-co-ltd-v-dy-cit-2021-436-itr-298-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tamilnadu-road-development-co-ltd-v-dy-cit-2021-436-itr-298-mad-hc\/","title":{"rendered":"Tamilnadu Road Development Co. Ltd. v. Dy.CIT (2021) 436 ITR 298 (Mad.)(HC)"},"content":{"rendered":"<p>Allowing the appeal the Court held that when there is no dividend income earned, disallowance cannot be made. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-No dividend income earned-Disallowance cannot 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-22667","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5TB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22667","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=22667"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22667\/revisions"}],"predecessor-version":[{"id":22668,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22667\/revisions\/22668"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}