{"id":2523,"date":"2018-10-18T02:17:30","date_gmt":"2018-10-18T02:17:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-jammu-central-co-op-bank-ltd-2018-407-itr-362-jk-hc\/"},"modified":"2018-10-18T02:17:30","modified_gmt":"2018-10-18T02:17:30","slug":"cit-v-jammu-central-co-op-bank-ltd-2018-407-itr-362-jk-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-jammu-central-co-op-bank-ltd-2018-407-itr-362-jk-hc\/","title":{"rendered":"CIT v. Jammu Central Co-Op. Bank Ltd. (2018) 407 ITR 362 (J&#038;K) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ; rule\u00a08D\u00a0of the\u00a0Income-tax Rules, 1962\u00a0inserted with effect from February 14, 2007 is prospective in operation and is not applicable in assessment years 2004-05, 2005-06 and 2006-07. (AY.2004 -05\u00a0 to 2006 -07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 14A : Disallowance of expenditure &#8211; Exempt income &#8211; Rule 8D is prospective in operation and is not applicable in assessment years 2004-05, 2005-06 and 2006-07.[ 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":[1],"tags":[],"class_list":["post-2523","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-EH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2523","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=2523"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2523\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}