{"id":23762,"date":"2022-01-11T12:00:55","date_gmt":"2022-01-11T06:30:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kumar-properties-and-real-estate-p-ltd-v-dcit-2021-190-itd-212-87-itr-169-sn-212-ttj-227-202-dtr-425-pune-trib\/"},"modified":"2022-01-11T12:00:55","modified_gmt":"2022-01-11T06:30:55","slug":"kumar-properties-and-real-estate-p-ltd-v-dcit-2021-190-itd-212-87-itr-169-sn-212-ttj-227-202-dtr-425-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kumar-properties-and-real-estate-p-ltd-v-dcit-2021-190-itd-212-87-itr-169-sn-212-ttj-227-202-dtr-425-pune-trib\/","title":{"rendered":"Kumar Properties and Real Estate (P.) Ltd. v. DCIT (2021) 190 ITD 212 \/ 87 ITR 169 (SN) \/ 212 TTJ 227 \/ 202 DTR 425 (Pune) (Trib.)"},"content":{"rendered":"<p>Held that when there was no exempt income earned by assessee during year, no disallowance\u00a0 can be made. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-No exempt income during the 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":[21],"tags":[],"class_list":["post-23762","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6bg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23762","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=23762"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23762\/revisions"}],"predecessor-version":[{"id":23763,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23762\/revisions\/23763"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23762"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}