{"id":24396,"date":"2022-01-29T12:24:39","date_gmt":"2022-01-29T06:54:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jcitosd-v-medha-servo-drives-p-ltd-2021-191-itd-333-hyd-trib-2\/"},"modified":"2022-02-27T16:11:28","modified_gmt":"2022-02-27T10:41:28","slug":"jcitosd-v-medha-servo-drives-p-ltd-2021-191-itd-333-hyd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jcitosd-v-medha-servo-drives-p-ltd-2021-191-itd-333-hyd-trib-2\/","title":{"rendered":"JCIT(OSD) v. Medha Servo Drives (P.) Ltd. (2021) 191 ITD 333 (Hyd.)(Trib.)\/ACIT v. Claridges Hotels Pvt. Ltd. (2021)86 ITR 402  ( Delhi ) (Trib)"},"content":{"rendered":"<p>Held that since there was no exempt income earned in relevant assessment year, disallowance could not be made. (AY. 2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure-Exempt income-No exempt earned in relevant assessment 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-24396","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6lu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24396","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=24396"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24396\/revisions"}],"predecessor-version":[{"id":25246,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24396\/revisions\/25246"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}